论避税的所谓“合法性”董国庆随着我国税制的日益完善，越来越多的精明纳税者精心研究税法，以所谓＂合法的方法＂进行避税。作者认为，避税的＂合法性＂不能一概而论，目前我国应把避税分为三种情况，分别采取不同的措施，以达到控制税收流失的目的。一、避税的概念什么... On the so-called “legitimacy” of tax avoidance Dong Guoqing With the continuous improvement of China’s tax system, more and more astute taxpayers carefully study the tax law and use the so-called “legal method” to avoid tax. The author believes that the “legitimacy” of tax avoidance can not be generalized. At present, China should divide tax avoidance into three situations and take different measures respectively to achieve the purpose of controlling tax losses. First, the concept of tax avoidance what ...