It is because tax avoidance is an attempt to evade or reduce the statutory tax payable, which violates the national tax laws and regulations. All countries have set up corresponding institutions to supervise and implement the tax system to ensure the fair and reasonable collection of taxpayers' tax payable. Evasion of tax obligation is regarded as evasion or inaction, which will lead to serious legal consequences. Under any circumstances, it is immoral and illegal to use a third party to pay for tax avoidance.