从当前的税务偷税案件的发展趋势上看，重大偷税件几乎都发生在私营企业、股份制企业和个体经营者身上手段极其隐蔽。这就要求税务稽查应迅速由“收入型”转为“打击型”，由国、地税“单方面作战”转变为“联合作战全面的多角度地实施稽查。当前，国、地税在税务稽查中在以下 From the current development trend of tax evasion cases, most of the major tax evasion takes place in private enterprises, joint-stock enterprises and self-employed persons who have extremely hidden means. This requires tax audits should be quickly turned from “income-based” to “hit-type” by the state and local tax “unilateral combat” into a “joint operation of a comprehensive multi-angle implementation of the audit.” Current, national tax in the tax audit In the following