目前,我国偷漏税现象比较普遍,手段多样,数额也较大。这不仅影响了同家财政收入,同时也干扰了经济改革,搞乱了经济秩序,加剧了社会分配不公,带来了社会不安定因素。因此,我们要认真分析偷漏税原因,采取对策。我认为,产生偷漏税的原因主要是: 一、现行财政税收管理体制和税制结构不尽合理。近几年,我国税制几经变革,虽取得很大成绩,但税制的超前改革,短期内税种出台过多过快,在经济情况复杂,纳税对象越来越多的情况下,相应增加了税收征管工作难度,在一定程度了脱离了纳税 At present, the phenomenon of tax evasion in our country is relatively common, with diversified means and large amounts. This not only affected the same financial revenue but also disrupted the economic reform, upset the economic order, exacerbated the inequitable social distribution and brought about the social instability. Therefore, we must carefully analyze the causes of tax evasion and take countermeasures. In my opinion, the main reasons for the tax evasion are as follows: First, the current fiscal and taxation management system and tax structure are not reasonable. In recent years, despite several changes in China’s tax system, great progress has been made. However, the tax reform has been implemented in a very short time. With the complicated economic situation and more and more taxpayers, a corresponding increase in tax collection and administration Job difficulty, to a certain extent out of the tax