随着对偷税打击力度的不断加大,偷税者的手法也日趋隐蔽。诸如将应税项目不入账,搞体外循环,让税务检查人员从账上很难找到税案的突破口,更有甚者,在对待税务稽查实施过程中,制作伪证,蒙骗稽查人员,给稽查工作设置重重障碍。然而,作案人自以为做得天衣无缝,殊不知,若要人不知,除非己莫为,自作聪明制作伪证,到头来只能是搬起石头砸自己的脚。江苏响水县的一起制造伪证偷税案件的侦破纪实,也许能给人们有所启迪。 With the increasing efforts to crack down on tax evasion, the methods of tax evasion are increasingly concealed. Such as the tax items are not recorded, engage in extracorporeal circulation, tax inspectors from the accounts of the tax case is difficult to find a breakthrough, what is more, in the process of implementing tax audits, the production of perjury, deceit inspectors, to the audit work Set obstacles. However, the perpetrators thought they were perfect and did not know that if people do not know, unless they are wise and make perjury themselves, in the end they can only be rocked themselves. The successful construction of false evidence-based tax evasion cases in Xiangshui County, Jiangsu Province, may give some enlightenment.