随着市场经济的不断发展,村委会在承担管理本村的公共事务和公益事业的同时,正逐步走向市场,他们的业务活动往往伴随着生产经营活动,取得的应纳税收入也趋于多样化。马鞍山地税稽查局近日在对市郊村委会检查过程中,发现村委会存在严重的偷税现象,主要表现在以下几个方面: With the continuous development of market economy, village committees are moving towards the market while undertaking the management of the public affairs and public welfare undertakings of their villages. Their business activities are often accompanied by production and business activities, and the taxable incomes obtained also tend to diversify . Recently, the inspection office of Maanshan Local Taxation Bureau found that there was a serious tax evasion in the village committees during the inspection of the suburb village committees, which mainly manifested in the following aspects: