Compared with definition of tax-avoidance in tax economics, the definition of tax-avoidance in theory of tax law sheds light upon the essence of tax-avoidance, so the possibility of tax-avoidance regulating by law which aimed at all kinds of tax-avoidance is provided. Tax-avoidance legal regulating includes regulating by legislation and regulating by law interpretation, on the common basis of principle of tax in line with substance of the things. China＇s standpoint about tax-avoidance regulating should aim at specific kinds of it rather than all kinds of it.
