新税制实施后，我们在各级税务报刊上仍然可以频繁的看到“偷漏税”一词．《中华人民共和国税收征收管理法》自1993年1月五日正式实施后，漏税一词已从该法条文中消失。那么我们税务机关在具体税收征管工作中，应如何正确使用税法术语，对税务违法行为又如何正确认定和定性是摆 After the implementation of the new tax system, we can still frequently see the term “tax evasion” at all levels of the tax press. After the “People’s Republic of China on Tax Collection and Administration Law” was formally implemented on January 5, 1993, the term “tax evasion” disappeared from the provisions of the law. So our tax authorities in the tax collection work, how to correctly use the tax law terminology, how to correctly determine the tax violations and the qualitative