近期，在税收联检中发现，交通运输业所签订的“合同”，普遍存在权、责、利模糊不清，涉税事宜政策界定不明，造成不同程度的偷、漏税款问题。 　　据检查，这类企业偷漏税方法主要有五种：一是企业将承包者在超额完成承包费指标后应返给承包人的超承包收入直接冲减“运输收入 Recently, in the joint inspection of taxation, it was found that the “contracts” signed by the transportation industry have the common rights, responsibilities, and ambiguities. The tax-related policy is not clearly defined, causing various problems of tax evasion and tax evasion. According to the inspection, there are mainly five kinds of methods for tax evasion in such enterprises: First, the enterprises directly offset the super contracted income that should be returned to the contractor after exceeding the target of the contractor fee.