１９９９年，某地税务机关在清理一家商业企业欠税时，发现这家企业在银行开立的账户竟多达５６个，而税务机关所掌握的２个账户中，竟然都只剩下２元钱。企业多头开户，给税收征管带来许多困难，也是许多不法纳税人偷逃税款的常用手段。新的《税收征管法》及其《实施细则》出 In 1999, when a tax authority in a certain place cleaned up the tax arrears of a commercial enterprise, it found that there were as many as 56 such accounts opened by the enterprise in the bank and only 2 yuan left in the two accounts held by the tax authorities money. Business long accounts, tax collection and management brought many difficulties, but also many illegal taxpayers to evade taxes commonly used means. New “Tax Administration Law” and its “Regulations” out