《外商投资企业和外国企业所得税法》中反避税条款的确定,标志着我国反避税工作迈上法制化的新台阶,并将在防范,抑制外商企业避税行为方面发挥积极的作用。然而,现行新税法的反避税条款是有局限性的。第一,现行反避税条款仅针对外商企业通过境外联属企业转让定价避税的问题做出相应的约束,而实际上外商企业在我国的避税活动不仅有转让定价形式,还有诸如利用地区税收倾斜政策避税,利用新 The determination of the anti-avoidance provisions in the Law of the People’s Republic of China on Income Tax of Foreign-Funded Enterprises and Foreign Enterprises marks the anti-tax avoidance work in our country to a new stage of legalization and will play an active role in guarding against and suppressing the avoidance of foreign-funded enterprises. However, the anti-avoidance provisions of the current new tax law have limitations. First, the current anti-tax avoidance clause only restricts the foreign-funded enterprises’ transfer tax avoidance through overseas affiliates. In fact, the tax avoidance activities of foreign-funded enterprises in our country not only have the form of transfer pricing, but also include the tax levied by regional tax policies Tax avoidance, the use of new