Legal analysis: Legal tax avoidance means that taxpayers take appropriate measures to evade tax obligations and reduce tax expenditures on the premise of respecting tax laws and paying taxes according to law. Reasonable tax avoidance is not tax evasion, but a normal and legal activity; Reasonable tax avoidance is not only a matter for the financial department, but also needs the cooperation of many departments such as market and commerce, starting from many links such as contract signing and payment. Tax avoidance refers to the flexible use of different tax rates and tax payment methods stipulated in the current tax law on the premise of observing the tax law and paying taxes according to law, so that more profits created by enterprises can be legally retained by enterprises. Like a defense lawyer in court, protect the legitimate rights and interests of the parties to the maximum extent within the scope prescribed by law. Tax avoidance is legal and an economic right that enterprises should have. It must be emphasized that legal tax evasion is qualitatively different from tax evasion, tax evasion and fraud.

Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.

Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.