The establishment of shell companies to reduce the tax burden for illegal purposes is illegal and a serious violation of laws and international tax rules. It will lead to tax loss, unfair competition and many other problems. There is no so-called “legal” way. This kind of behavior belongs to the category of international anti-tax avoidance crackdown. Countries and international organizations around the world are working to strengthen tax supervision and combat harmful tax competition and tax evasion. Any attempt to use shell companies to avoid tax through improper means may face legal sanctions and severe tax penalties. Enterprises should optimize their tax arrangements through legal and compliant tax planning and business management, rather than seeking ways to violate laws and regulations. It is the responsibility and obligation of an enterprise to abide by laws and regulations and pay taxes in good faith.