在税收征管工作中,偷税是严重危害税收征管制度、最为常见且易与其他违法行为相混淆的行为,因此进一步明确其内涵和外延、完善其具体规定,无疑对相关税收立法、提高税务行政执法与司法审判水平、维护国家利益与纳税人合法权益、减少违法犯罪行为、提高行政效率和社会效益有着重 In tax collection and administration, tax evasion is a serious act that harms the system of tax collection and administration. It is the most common and easily confused with other illegal behaviors. Therefore, further clarifying its connotation and denotation and perfecting its specific provisions undoubtedly raise relevant tax legislation and tax administrative law enforcement With the level of judicial trial, safeguarding the interests of the state and the legitimate rights and interests of the taxpayers, reducing the number of criminal activities and improving administrative efficiency and social benefits