某国税稽查局在纳税检查中发现一公司涉嫌利用假账偷税,且偷税金额已达到刑事立案标准,在该案移送前是否需先作出税务处理决定的问题上,稽查局内部形成了两种观点。一种观点认为,对该案不应先作税务处理决定。理由是该案已达到刑事立案标准,根据《税收征管法》第70条的规定:纳 A tax inspection bureau in the tax inspection found a company suspected of using false accounts to evade taxes, and the amount of tax evasion has reached the criminal record standard, before the transfer of the case whether the need for tax treatment decisions, the Internal Audit Bureau formed two kinds of views . A view that the case should not be the first tax decision. The reason is that the case has reached the criminal record of the standard, according to “Tax Administration Law” Article 70: satisfied