前不久，高密市国税局在对市区内机动车销售市场进行税务检查时发现，相当一部分机动车销售业户不同程度地存在偷逃税行为，不申报、零申报和负申报等异常申报问题较多。据调查了解，机动车销售业户为达到少缴税或不缴税的目的，经常采取以下手段进行避税。一是销售车辆时开具 Not long ago, Gaomi IRS found that the tax inspection of the motor vehicle sales market in the urban area found that a considerable part of the motor vehicle sales operators had some extent of tax evasion, and the non-reporting, non-reporting and negative reporting anomalies many. According to the survey, motor vehicle sales operators often resort to the following methods to avoid tax for the purpose of paying less or not paying taxes. First, the sale of vehicles issued