一 些小企业诸如小国有、小集体、小私营企业在目前的税收征管范畴中占有很大的比例。这类企业经营规模较小 ,经营状态不稳定 ,加之纳税意识淡薄和财务核算的不规范性 ,因而常通过变更、停废业、转制、逃离等办法逃避税收 ,偷逃税现象比较普遍。而现行的税收征管法对这类“居无 Some small enterprises, such as small state-owned, small-group and small-scale private-owned enterprises, account for a large proportion of the current tax collection. Such enterprises operate in a relatively small scale with unstable operating conditions. In addition, due to their weak tax awareness and non-standard financial accounting, tax evasion and evasion of tax have often been evaded through such measures as changing, stopping, restructuring and fleeing. The current tax collection law on such "home without