Abstract
<p>Enterprises are in passive positions on whether to pay tax or not due to the mandatory nature of taxation. However, economic benefits are the eternal pursuit of enterprises, and the origin of tax inevitably promotes the tax avoidance activities of enterprises. Therefore, enterprises are constantly making trade-offs between economic benefits and tax avoidance costs on the issue of tax. This article briefly analyzes the demarcation of avoidance activities, focuses on the analysis of corporate income avoidance through internal and external factors, aimed at providing reasonable suggestions for the improvement of anti-avoidance ability of tax authorities in China.</p>
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