避税是指纳税人在不违反税法规定的前提下，利用税法的漏洞以及不明确之处，尽量减少其纳税义务的行为。随着我国社会主义市场经济的进一步发展，许多知名的品牌大公司，为了追求最大税后利润，已不满足于本地的业务需求，特别是生产企业为了扩大销售范围，增大销售量，占领市 Tax avoidance refers to the taxpayer does not violate the provisions of the tax law, the use of tax loopholes and ambiguities, to minimize its tax liability. With the further development of the socialist market economy in our country, many well-known brand name companies are no longer satisfied with the local business needs in pursuit of the maximum after-tax profits. In particular, in order to expand the sales scope, increase the sales volume, and occupy the market