In international trade, enterprises should strictly abide by the laws and regulations of various countries and carry out tax planning reasonably and legally. Chinese law strictly prohibits any form of tax evasion, including illegal price transfers. Enterprises should follow the principle of fair trading, ensure that the prices of all cross-border transactions comply with market laws, and must not evade tax obligations by manipulating prices. The Chinese government encourages enterprises to optimize their tax structure through legal means, such as the use of bilateral tax treaties, to promote the healthy development of international trade. Any illegal behavior will be severely sanctioned by law.