目前,偷漏税现象巳严重困扰着我国税收征管工作。这一问题形成的经济原因是国家与纳税人之间、纳税人相互之间的经济利益的冲突,法律原因是税收法制不健全,税收征管制度不完善。为此,应采取的一系列法律对策:加强税收立法,并有针对性地制定和完善一些必要的税收法律、法规,改善税收执法,强调“综合治理”,提高公民和法人的纳税意识。 At present, the phenomenon of tax evasion has haunted China’s tax collection and administration seriously. The economic reason for the formation of this issue is the conflict of economic interests between the state and taxpayers and between taxpayers. The legal reason is that the tax legal system is not perfect and the tax collection and administration system is imperfect. To this end, a series of legal measures should be taken to strengthen the tax legislation and to formulate and perfect some necessary tax laws and regulations in a targeted manner so as to improve tax law enforcement, emphasize “comprehensive governance” and raise tax awareness of citizens and legal persons.