Reasonable tax avoidance and false accounting are different concepts. Reasonable tax avoidance is to enable enterprises to pay as little tax as possible without violating national tax laws.

It is illegal to make false accounts. There is an essential difference between the two.

The "China Tax Encyclopedia" explains tax avoidance as follows: Tax avoidance refers to the behavior of entities and individuals with tax obligations that adopt various legally compliant methods before paying taxes to intentionally reduce or relieve the tax burden. ". The United Nations tax expert group explained: "Tax avoidance is a relatively unclear concept, and it is difficult to define it in terms that can be generally accepted by people. But generally speaking, tax avoidance can be considered as a taxpayer arranging his affairs in a way that takes advantage of legal loopholes or ambiguities, so as to reduce the amount of tax he should bear, but this practice does not actually violate law. Although tax avoidance may be considered unethical, the methods used to avoid tax are legal and the taxpayer's behavior is not fraudulent." Although these two explanations are different in expression, their meanings are basically the same. The most common characteristics are: first, it shows that the purpose of tax avoidance is to reduce or relieve the tax burden; second, it shows that the method used for tax avoidance is legal.

I think tax avoidance is "legal". It is debatable. First, the interpretation of the word "avoid" in "Cihai" is: to get out of the way, to avoid, to avoid. The word "avoid" alone cannot make it clear whether it is legal or illegal. The key is to see how. "Avoidance". In terms of taxation, there are legal evasion and illegal evasion. Legal evasion should be based on the taxpayer's choice of a production and business activity with a lighter tax burden before the tax liability is incurred. Illegal evasion should be tax payment. It is inaccurate to confuse legal evasion with illegal evasion of tax obligations and define them as legal if they have already incurred tax obligations according to tax laws. Second, if tax avoidance is defined as legal, then illegal behavior cannot be called "tax avoidance", nor can behavior that appears to be legal but is actually illegal be called "tax avoidance", because defining whether a certain behavior is legal or not cannot be called "tax avoidance." We cannot rely on superficial phenomena, we should see through the phenomena to see their essence. Essence is the core of things, and we should not be confused by the superficial phenomena of things.