一、利用优惠税收政策进行避税的形式我国的税收优惠政策较多，而外资企业所得税、区域优惠税、企业出口退税等优惠税收政策诱发企业避税的问题特别明显。利用这些政策进行避税的具体形式如下：１．企业所得税优惠政策引发内外资企业避税。我国税法规定，对生产性外商投资... First, the use of preferential tax policies for tax avoidance forms China’s tax incentives are more, and foreign-funded enterprises income tax, preferential tax policies, export tax rebates and other preferential tax policies to induce corporate tax avoidance problem is particularly evident. The specific forms of tax avoidance using these policies are as follows: 1. Preferential corporate income tax triggered by domestic and foreign enterprises tax avoidance. China’s tax law provides that foreign investment in productive ...