笔者在多年的征管工作中,对个别“双定户”偷税的手段颇有了解,兹列于下,供税务同行参考,以便有效地遏制税款的流失。1.申请歇业,在歇业期间正常营业,从中偷逃税款。这是“双定户”最常用的一种偷税方法,在每一年度内总是要找出各种借口和理由申请暂停营业,要求减免税款,而在批准的歇业期限内却正常营业,从而达到偷逃税款的目的。民乐县国税局城区分局今年五月份在对24户的停(歇)业户的检查中,发现正常营业的有5户,查补税款1590元;六月份检查停(歇)业户12户,发现正常营业的有3户,查补税款570元。针对这一状况,我们采取了三个月以下的申请歇业一律不予审批的措施。2.缩小经营规模,申请调低月应纳税额,此后仍按原规模经营。为了达到少缴税款的目的,将一部分或大 The author in many years of collection and management work, individual “double quotation ” tax evade quite understand the means, it is listed below, for tax colleagues reference, in order to effectively curb the loss of tax. 1. To apply for closure of business, during normal business hours, tax evasion. This is the most common method of tax evasion for double-subscribers. In each year, it always tries to find out various excuses and reasons for applying for suspension of business, requesting tax relief but operating normally within the approved period of suspension , So as to achieve the purpose of tax evasion. In May this year, Minle County IRS Urban District Branch found that 5 households were operating normally and the amount of tax rebated was 1,590 yuan during the inspection of 24 households (stopovers). In June, 12 households , Found that there are 3 normal business, check tax 570 yuan. In response to this situation, we have taken less than three months to apply for closure of all non-approval measures. 2. Reduce the scale of operation, apply for a reduction of monthly tax liability, since then still operate on the original scale. In order to achieve the purpose of paying less tax, will be part or large