After joining world trade organization owing to the our country the nations avoid the analysis that the tax activity turns worse a possibility, predicting multinational taxpayer in the future at our country avoid main skill and trend of tax, explore to beg for to avoid a tax, evade tax in this foundation, stanza tax of define and anti- avoid the principle that the tax should follow, put forward should perfect nations anti- avoid tax measure, the enlargement is anti- to avoid tax strength.