中国的一般性反避税条款仅适用于公司所得税。
《中华人民共和国企业所得税法》第六章明确规定了特殊的税收调整：企业与关联方之间的业务关系不符合独立交易的原则，减少了企业的应纳税所得额或收入。 其关联方，税务机关按照合理方法进行调整。
Obeying the Traffic Laws「遵守交通规则」
I am often very afraid to cross large wide streets. I always go to the traffic light and use the crosswalk, but many times I have been frightened. When the light changes to green, I still need to look both directions to check the traffic On many occasions a speeding motorcycle or bicycle or once a truck drove past the red light and across the pedestrian's When I have my bicycle, I get off and walk across the street, but always someone crosses the red light. Once at the intersection near National Taiwan University I saw an accident: a taxi had stopped for the light, and another truck came from behind and did not stop. For safety, it is very important for everyone to obey the traffic laws.
另附：
Traffic Safety（交通安全）Traffic safety is everybody's business. Records show that every year a lot of people die in traffic accidents. Some of the accidents are due to mechanical problems. However, most of them are the results of careless and reckless driving, and could be avoided. A lot of people disregard traffic signals and rules. They drive regardless of speed limits, run through red lights, drive in the wrong direction, talk and laugh while driving, and turn as they wish without giving signals. They don't slow down while approaching crossroads. So many people violate traffic regulations that we cannot put too much emphasis on the importance of traffic safety. Only when everybody thinks traffic safety is everybody's business can we be safe driving on roads and walking on sidewalks.
交通安全人人有责。记录显示，每年都有许多人死于车祸。 一些车祸是由于机械问题引起的。 但是，大多数车祸是疏忽和鲁ck驾驶的结果，可以避免。 许多人无视交通标志和法规。 它们不考虑速度，红灯，倒车，在驾驶时说话而驾驶，并且在不带灯的情况下任意转弯。 在接近十字路口时，它们不会放慢速度。 太多的人违反交通规则，以至于我们不能过多强调交通安全的重要性。 只有当每个人都认为交通安全是每个人的事时，我们才可以在道路上开车在人行道上行走。
合理避税
[网络]避税；
英国美女[əˈvɔidəns]
。 逃避 空缺; 撤销； 无效；