《税收征管法》及其实施细则规定 ,“因税务机关的责任或因纳税人、扣缴义务人计算错误等失误 ,未缴或少缴税款的 ,税务机关在三年内可以追征 ,有特殊情况的 ,追征期延长到十年 ,对于偷税还可以无限期追征”。这不仅赋予税务机关对一些特殊情况的处置权力 ,也昭示稽查对查补挖 The Law of the People’s Republic of China on Tax Collection and Administration and its Implementing Rules stipulate that "tax authorities that have not yet paid or paid less than the tax due to the responsibility of the tax authorities or mistakes made by the taxpayers or withholding agents in calculating errors may be requisitioned within three years. There are Special circumstances, the chase period extended to ten years, tax evasion can also be indefinitely chase. This not only gives the tax authorities the power to dispose of some special cases, but also shows that the inspection checks