税务机关在对企业进行纳税检查时，对企业不申报缴纳税款作为偷税论处，处不申报缴纳税款额的１－５倍罚款。其做出认定偷税的依据是《国家税务总局关于不申报缴纳税款定性问题的批复》，即国税函（１９９７）９１号文件。文件规定：“纳税人或扣缴义务人采取不申报的手段，不 Tax authorities in the tax inspection of the enterprise, the enterprise does not apply for tax payment as a tax evasion, do not apply for a tax penalty of 1-5 times the fine. The basis for making the tax evasion is the Reply of the State Administration of Taxation on the Non-reporting and Paying of Qualified Taxes, namely Guoshuihan (1997) No. 91 document. The document states: "Taxpayers or withholding agents take non-filing means, no