内容摘要：

随着我国经济与世界经济的高度融合，跨国投资日益增多，关联交易愈趋频繁，反避税与避税的博弈也变得越发激烈。本文在对《中华人民共和国企业所得税法》（以下简称《企业所得税法》）反避税规则进行解读的基础上，剖析了未来反避税工作发展的新趋势，从税务机关和企业的角度分别论述了应对措施。

关键词：企业所得税法　反避税

abstract:tax-avoidance and anti-tax-avoidance game between tax authorities and taxpayers is a long-term warfare, which goes more furious with the amalgamation of china's economy into the global and the increase of cross-border investments and associated transactions. based on a comprehensive interpretation about rules of tax-avoidance in the enterprise income tax law of prc, this paper analyzes the trends of anti-tax-avoidance administration in the future and raises some approaches and measures to handle the new situations from the viewpoint of tax authorities and enterprises respectively.

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