偷逃税行为在世界各国都很普遍，即使是以法治著称的西方发达国家，偷逃税现象也相当普遍。据有关资料记载，美国每年因逃税而损失的税收超过10000亿美元，这种趋势至今仍未得到有效控制。中等发达国家及地区、发展中国家的税收偷逃情况更加严重。据有关调查资料显示，22个人均 The practice of stealing tax evasion is common in all countries in the world. Even tax evasion in the western developed countries well-known for the rule of law is widespread. According to relevant information, the annual tax loss in the United States due to tax evasion has exceeded one trillion U.S. dollars. Such a trend has not yet been effectively controlled. Middle-developed countries and regions, developing countries tax evasion is even more serious. According to the survey data show that 22 per capita