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纳税人或扣缴义务人采取不申报的手段，不缴纳税款的行为如何定性，当前有两种意见：一种观点认为按照《刑法》规定不属于偷税，一种观点认为按照《税收征管法》及相关解释，属于偷税。鉴于该种行为不在少数，我们有必要对此定性问题进行探讨。探讨中对扣缴义务人的部分进行了
Taxpayers or withholding agents to take the means of non-reporting, do not pay taxes how to characterize the current two opinions: a view that in accordance with the “Criminal Law” does not belong to the tax evasion, a view that in accordance with the "Tax Administration And related explanations, are tax evasion. Given the small number of such acts, we need to explore this qualitative issue. In the discussion of the withholding agent part of the carried out