1, the understanding of China's tax system is not deep enough. Without the background knowledge of China's tax system, the top management of some foreign-related enterprises have weak tax awareness, young financial personnel and lack of experience, which leads to tax evasion, especially under the current imperfect information channels.

2. Some foreign-related enterprises are rooted in their sense of superiority to China enterprises, and they are complacent and unwilling to "lower their hands", resulting in financial procedures, systems and financial software that do not meet the requirements of tax authorities, and the internal control system leads to results that are contrary to China's tax law;

3. A few foreign-related enterprises use China's preferential policies to attract foreign investment, and make careful tax planning to achieve the purpose of tax evasion.