税收关乎一个国家的生存和发展,是一个国家重要的经济基础。然而,对纳税人而言,税收却意味着负担和可支配收入的减少。因此,为了使自己的利益能够最大化,所谓的理性经济人总是积极寻求具有节税效果之各种避税的方法。随着经济全球化时代的到来,避税问题已经不单纯是属于一个国家的财政问题,也是属于国际间的重大财政问题。避税行为的实施,造成了各国国家财政收入流失,政府宏观调控功能失灵,税收效率锐减。本文将从谷歌事件出发,紧紧围绕避税概念之界定、规制避税的必要性以及如何从税法上规制避税这几个问题展开综合论述,旨在为我国反避税的提供一定的借鉴和参考。 Taxes on the survival and development of a country is an important economic basis for a country. However, for taxpayers, taxation means a reduction in the burden and disposable income. Therefore, in order to maximize their own interests, so-called rational economic agents are always actively seeking tax avoidance methods that have a tax saving effect. With the arrival of the era of economic globalization, the problem of tax avoidance is not simply a fiscal issue belonging to one country, but also a major financial issue in the world. The implementation of tax avoidance activities has resulted in the loss of national fiscal revenue in all countries, the failure of the government’s macro-control functions and the drastic reduction of tax efficiency. This article will proceed from the Google Incident, closely around the definition of the concept of tax avoidance, the necessity of regulating tax avoidance and how to regulate tax avoidance from the tax law. The purpose of this article is to provide reference for China’s anti-tax avoidance.