随着税收法制的完善和依法治税工作的深入开展，税收法制环境越来越好，广大纳税人依法纳税的观念也越来越强。但是，仍有少数纳税人，为逃避缴纳税款，采用各种方式隐瞒收入，“后院经营”是企业采用的较为隐蔽的一种偷税方式。其主要表现有以下几种：一、转移资金，从事证券? With the improvement of the tax legal system and the further implementation of the tax administration according to law, the tax legal environment is getting better and better, and the concept of taxpayers paying taxes in accordance with the law is also getting stronger and stronger. However, there are still a few taxpayers who evade payment of taxes and various ways of concealing their income. The “backyard operation” is a relatively steep tax evasion adopted by enterprises. The main performance of the following: First, the transfer of funds, engaged in securities?