偷税是当今世界普遍存在的一种现象。即使在税收征收管理比较完善和发达的国家，在纳税人纳税意识普遍较高的情况下，偷税现象也屡禁不止。所以，偷税与反偷税的斗争将长期存在，打击偷逃税收，强化税务管理，是税务机关的一项重要任务。按照现行有关法律的规定，税务机关作为 Tax evasion is a common phenomenon in the world today. Even in countries where tax collection and administration is relatively complete and developed, tax evasion has been repeatedly banned in the context of generally high taxpayers’ tax awareness. Therefore, the fight against tax evasion and anti-tax evasion will persist for a long time. It is an important task of the tax authorities to combat tax evasion and strengthen tax administration. In accordance with the relevant provisions of the law, the tax authorities act as