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1985—1989年,我国在全国税收检查过程中,共查出偷漏税170多亿元,偷漏税户占应纳税户的50%以上。偷漏税情况呈逐步上升的趋势。1986年查出的偷漏税款为20.1亿元,1987年查出的偷漏税款为33.6亿元;1988年查出偷漏税款34.8亿元。这一结果表明偷漏税在我国已形成一股浊流,严重地影响了我国社会主义经济正常秩序的建立。我国目前的偷漏税情况有以下几个明显特征:
During 1985-1989, over 17 billion yuan of tax evasion was discovered during the period of tax inspection in our country, and more than 50% of taxable households were tax-deductible. The situation of tax evasion shows a gradual upward trend. The tax evasion was found to be 2.101 billion yuan in 1986, while the tax evasion was 3.66 billion yuan in 1987; 3.88 billion yuan was tax evasion in 1988. This result shows that the tax evasion tax has become a turbid current in our country and seriously affected the establishment of the normal order of our socialist economy. The current situation of China’s tax evasion has the following obvious features: