近年来 ,因各种偷骗税造成的税收流失相当严重。据有关方面的不完全统计 ,全国税务稽查机构查补税款１９９８年、１９９９年分别达５０１亿元、４９１亿元①。导致偷骗税行为屡禁不止的重要原因之一 ,是我国现行的《税收征管法》在罚款倍数规定上有一定的弹性 ,造成税务机关行 In recent years, tax losses due to various kinds of tax frauds have been quite serious. According to incomplete statistics from the relevant authorities, the tax authorities of the country’s tax inspection agencies paid taxes of RMB50.1 billion and RMB49.1 billion respectively in 1998 and 1999. One of the important reasons that lead to repeated acts of stealing tax fraud is that there is a certain flexibility in the current “Tax Collection and Administration Law” in terms of the multiple of fines, which has caused the tax authorities