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偷税是指纳税人违反税收法律规定,采取欺骗隐瞒的手法逃避国家税收的行为。偷税是一种顽症,但在新形势下又有了新的特点。当前偷税行为主要有以下四个特点。1、狡猾性。现在有不少偷税者,除不断在使用的帐本上、发票上变戏法、翻花样外,还把偷税视野扩展到了税收征管人员身上。有的人以其表面上的自觉和积极,骗取税收征管人员的信任,大肆地偷逃税收;有的小商小贩,则观察税务部门的工作习惯,利用空隙,打“游击战”,逃避税收检查;还有的通过拉关系,贿赂税务干部等手法,以达到偷税目的。凡此种种都说明了目前偷税者的“狡猾性”。2、“合法”性。众所周知,偷税是一种违法行为,但由于种种原因,使有些属于偷税的行为变成了“合法”行为,《中华人民共和国税收征管法》明确规定:
Tax evasion refers to taxpayers who violate the law of taxation and take the act of cheating and concealing to evade state taxes. Tax evasion is a chronic problem, but new characteristics have emerged in the new situation. The current tax evasion behavior has the following four characteristics. 1, cunning sex. There are now many tax evaders, in addition to constantly using the books, invoices on the tricks, turn the spotlight, but also to expand the tax evasion to tax collection officers who. Some people use their apparent self-awareness and enthusiasm to cheat the trust of tax collectors and wantonly evade taxation. Some small-scale hawkers watch the tax department’s work habits and make use of the gaps to fight “guerrilla warfare” and evade tax checks ; And others through the pull relations, bribery of tax cadres and other practices in order to achieve the purpose of tax evasion. All this shows the cunning nature of current tax evasion. 2, “legal” sex. As we all know, tax evasion is a kind of illegal act, but due to various reasons, some acts that belong to tax evasion have become “lawful” acts. The “Law of the People’s Republic of China on Tax Collection and Management” clearly stipulates: