去年,我在工作中遇到一个涉税案例:某机砖厂已办理了营业执照和税务登记证,但从未向税务机关申报缴纳税款,此类案件是以偷税论处,还是按不申报缴纳税款,即《征管法》第六十四条第二款规定“纳税人不进行纳税申报,不缴或者少缴应纳税款的,由税务机关追缴其不缴或者少缴的税款、 Last year, I encountered a tax-related case at work: A brick factory has already completed its business license and tax registration certificate. However, it has never declared and paid tax to the tax authorities. Whether such cases are tax-evaded or not reported Tax payment, that is, “Article 62 of the” Tax Administration Law, “the second paragraph of the” taxpayers do not declare tax, pay less or pay less tax payable by the tax authorities to recover their unpaid or less tax paid,