当前,随着经济形势的发展,偷税犯罪、屡查屡犯、屡禁不止者日益增多,而偷税形式多变,手段隐蔽,给侦查机关查处偷税犯罪案件增加了难度。笔者根据几年来的办案实践,就如何侦查偷税犯罪案件,谈点粗浅的看法。 一、从进货渠道上查隐瞒销售收入 如:龙田镇 At present, with the development of the economic situation, the crime of tax evasion and the repeated investigation of repeated offenders have been increasing in number despite repeated prohibitions, while the evasion of tax evasion and concealment of means have made it more difficult for investigation agencies to investigate and deal with tax evasion crimes. According to the author’s handling of cases over the past few years, how to detect tax evasion criminal cases, talkative superficial view. First, check hidden from the purchase channel sales revenue such as: Longtian Town