纳税人的涉税行为存在伪造、变造、隐匿、擅自销毁账簿、记账凭证,或者在账簿上多列支出,不列或少列收入,或者经税务机关通知申报而拒不申报、进行虚假的纳税申报,造成不缴或者少缴应纳税款的。税务机关对案件进行定性时,往往过多地考虑纳税人实施上述行为时是否存在主观故意, Taxpayers tax-related acts of forging, alteration, concealment, unauthorized destruction of books, vouchers, or more in the books outlay, not listed or less column income, or notify the tax authorities to declare and refuse to declare, false Of the tax returns, resulting in less payment or less tax payable. Tax authorities to determine the case of the case, often too much consideration of the taxpayers to implement the above acts there is a subjective intent,