(1) Research abroad There are special studies on tax avoidance in foreign disciplines such as economics and law. Economists usually consider the effect of decreasing fiscal revenue and combine tax evasion with tax avoidance, such as Selton A. (1979), Cross R. and Xiao G.K. (1982). Admittedly, the General Theory of Tax Avoidance written by Joseph E. Stie Gerriets, a famous American economist, started a systematic and comprehensive study on tax avoidance earlier. This paper comprehensively summarizes the general principles of tax avoidance, analyzes the economic effects of tax avoidance by using the general equilibrium method, describes a series of tax avoidance schemes to reduce the total tax burden of all parties to the transaction, and puts forward some suggestions for tax reform. This paper lays a theoretical foundation and basic methods for economists to study tax avoidance. In addition, some economists have made empirical research on the influencing factors of taxpayers' tax avoidance behavior, such as Erich Kirchler (1999) and Henry Ohlsson (2007); There are doctoral dissertations in applied economics, such as Sonja Lynn Oihoft (1999). There are also doctoral dissertations that study and measure corporate tax avoidance models, such as Joel M. DiCicco(2003). Throughout the theoretical and empirical research on tax avoidance in economics, we pay more attention to the analysis of the causes and economic effects of tax avoidance. Relevant research provides theoretical support and empirical data for the definition and legal regulation of tax avoidance, and also points out the path and method for the legal and economic analysis of related issues. Although the research on tax avoidance in foreign legal circles is different due to the differences in practice and legal culture, they all focus on the following two aspects: First, the description and analysis of the existence and operation of tax avoidance, including abstract generalization, causal analysis, legal evaluation and legal and economic analysis of tax avoidance, such as David A. Weisbach(2002), Chin-Chin Yap(2006) and Jin Zihong (650). Second, the research on the legal regulation measures of tax avoidance, such as analyzing the general regulation clauses of tax avoidance from the perspective of rule of law (Kunstmann Rioseco, Matias(2004)) and from the perspective of corporate responsibility (Judith Freedman(2003))；); A comparative study of tax avoidance rules in Britain and America, such as A.W. Granwell &; Sarah S. McGonigle(2006), Victor Serenyi (2006), Research on the Interpretation Rules of Tax Avoidance, such as Brian Galle 1(2005). (II) Research Status in China There are many articles on tax avoidance (including "tax avoidance" and "tax evasion") written by mainland scholars. Search CNKI database 1979 to 2008 related articles, with "tax avoidance" as the key word, * * retrieved 1 527 articles (including 3 doctoral dissertations and 59 master dissertations); With the theme of "tax evasion", there are 4 related articles; With the theme of "tax planning", there are 2 226 related articles. ① From the content of the article, there have been two rounds of research upsurge around China 1994 tax reform and the new round of tax reform since 2004. The first wave of research mainly focused on the sporadic introduction of foreign anti-tax avoidance systems by tax authorities. Due to the lack of tax avoidance practice and legal regulation system in China, researchers intend to acquire relevant knowledge from a practical perspective by learning foreign systems. For example, Sun Qingrui and Qiu Ju's Enlightenment from Foreign Anti-tax Avoidance Measures (Journal of Central University of Finance and Economics, 1994), Xiong Hezhou's Introduction to Canadian Anti-tax Avoidance Measures (Anhui Taxation, 1997) and Hu He's Introduction to Foreign Anti-tax Avoidance Measures (Shanghai Taxation) With the gradual establishment and improvement of China's new tax system and the deepening of foreign investment, Some tax law scholars write articles to discuss general theories, but most of them focus on concept discrimination, nature definition and cause analysis, and most of them are limited to the introduction of related issues in civil law countries. Among them, Zhang Shouwen's Tax Avoidance and Regulation (Tax Research 2002) and Liu Jianwen and Yi Ding's New Jurisprudence of Tax Avoidance (Foreign-related Taxation 2003) made a comprehensive legal analysis of the concept, nature, legal evaluation and legal choice of tax avoidance. With the promotion of the new round of tax reform, the research on international tax avoidance methods and anti-tax avoidance measures by tax practice departments and financial economists is concentrated in China, such as Zheng's International Tax Avoidance Methods and Anti-tax Avoidance Measures (Tax Research, 2005), International Tax Avoidance and Anti-tax Avoidance in the New Situation (Economic Research Reference, 2005), India, China and Tian. Some scholars have made economic analysis on tax avoidance and put forward policy suggestions, such as Qu Shunlan and Zheng Huazhang's Economic Analysis of Tax Avoidance and Anti-tax Avoidance Policy Choice (Foreign Taxation, 2006) and Liu Yi's Three-dimensional Perspective on Tax Avoidance and Anti-tax Avoidance (Foreign Taxation, 2006).