近年来,在研究加强税收征管的过程中,常有人把逃税、避税、节税相混同,认为避税就是逃税,节税也是避税。应当肯定,逃税、避税、节税之间的界限确有不清之处,但也绝非等同。逃税,一般是指纳税义务人有意违反税法规定,用欺诈、隐匿、虚报等手段,以达到其不纳税或少纳税之目的。如伪造、涂改、销毁帐册、凭证,虚列、多报成本、费用,隐瞒或少报营业收入等。因属直接违法行为,税务机关得依法查处,除了追缴其应缴纳的税款外,并可处以罚款;情节严重的,还可以依照刑法的规定,追究其法定代表人和直接责任人员的刑事责任。 In recent years, in the course of studying and strengthening tax collection and administration, people often confuse evasion of tax, avoidance of taxes and expense, and think that tax avoidance is tax evasion and that tax saving is tax evasion. It should be affirmed that the boundaries between tax evasion, tax avoidance and tax savings do have some ambiguities, but they are by no means identical. Tax evasion generally means that the taxpayer intends to violate the provisions of the tax law and uses such means as fraud, concealment and false reporting in order to achieve its goal of not paying taxes or paying less taxes. Such as forgery, alteration, destruction of books, vouchers, virtual columns, multi-reported costs, expenses, conceal or underreporting revenue. As a direct violation of law, the tax authorities may investigate and deal with cases in accordance with the law and, in addition to recovering the tax payable, may also impose a fine; if the circumstances are serious, criminal responsibility of their legal representatives and persons directly responsible may also be investigated in accordance with the provisions of the Criminal Law .