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（1）相关法规和管理存在漏洞，这是外商肆无忌惮避税的根源。另外，涉外税务管理机关不健全，人员配备不足，人员素质不高，也是导致外商避税猖獗的一个重要原因。──漏洞、不健全、不足、不高，都不是外商避税的根源和原因，只能是给了外商避税以可乘之机。避税的根源和原因
(1) There are loopholes in relevant laws and regulations and management, which is the root cause of the unscrupulous tax avoidance by foreign businessmen. In addition, the foreign-related tax administration organs are not perfect, staffing is inadequate and the quality of personnel is not high, which is also an important reason leading to rampant foreign tax avoidance. ─ ─ loopholes, unsound, inadequate, not high, are not the root causes of foreign tax avoidance and the reasons can only be given to the foreign tax avoidance by an opportunity. The causes and causes of tax avoidance