内容摘要：
反避税是我国企业所得税管理的一项重要任务，它涉及维护国家的税收权益，创造公平竞争的税收环境。从各国的情况看，反避税措施主要包括完善税收法规、针对某种避税形式制定特别反避税条款以及制定一般反避税规则。当前我国反避税主要应不断完善税法并加强反避税的队伍建设。此外，抑制国际避税应是我国今后反避税的重心。
关键词：避税 反避税 企业所得税
abstract：as an important task of enterprise income tax administration, anti-tax-avoidance involves safeguarding national tax rights and interests as well as creating a tax environment for fair competition. based on international practice, this paper argues that measures of anti-tax-avoidance mainly include perfecting related tax regulations, enacting certain specific provisions and general rules for anti-tax-avoidance. currently major tasks of anti-tax-avoidance in china should be a continuous improvement of tax laws and reinforcement of the workforce. in addition, focus of future practice of anti-tax-avoidance should be a curb on international tax avoidance.