避税涉及税法的基本理论问题,涉及私法意思自治与税法形式理性、税收实质公平与税收法定主义乃至国家公共权力与公民基本权利等根本关系,有必要作理论上的深入探讨。一、关于避税的法律界定由于纳税义务客观上表现为国家对人民财产自由权的一种侵害,因此,从纳税主体的角度出发, Tax avoidance involves the basic theoretical issues of the tax law, including the fundamental relationship between the autonomy of private law autonomy and the formal tax law, the substantive tax fairness and tax statutory and even the state’s public power and the basic rights of citizens, it is necessary to make a theoretical discussion in depth. First, the legal definition of tax avoidance As the tax liability objectively manifested as a violation of the people’s liberty of property rights, therefore, from the perspective of taxpayers,