车船使用税这一税种，税源零散面广，遍布城乡各个角落，且偷漏税现象十分普遍。以闽西北某县人口最少的某乡为例，1997年对该税种进行了一次普查，全乡就有134部机动车有偷漏税行为，还不包括非机动车船在内，当年补税罚款0．92万元，“比上年增长51．2％。因此，我们认为该税 Taxes travel tax, the source of scattered surface wide, all over the urban and rural areas, and the phenomenon of tax evasion is very common. Take a county with the least population in a county in northwestern Fujian as an example. In 1997, a census of the tax type was conducted. There were 134 motor vehicles with tax evasion in the township, excluding non-motorized vessels, and a fining penalty of 0 92,000 yuan, "an increase of 51.2% over the previous year. Therefore, we think the tax