随着经济体制改革的逐步深入,越来越多的国营、集体性质的小型企业实行了各种形式的承包经营责任制。其中部分企业直接交由个人承包经营。由于承包制度的不完善和承包者本身的问题,个人承包经营企业偷税的情况时有发生。在司法实践中,对企业交由个人承包经营后,其税收法律关系如何确定;纳税义务人是企业,还是承包者;个人承包经营企业发生的偷税案件,是按照纳税单位偷税案件立案标准查处还是按照纳税个人偷税案件立案标准定罪量刑等问题,大家认识上不尽一致,实际做法各异。对此,笔者认为有加以研究探讨的必要。当前,个人承包经营企业的,主要有全部指标承包、主要指标承包、上交利润承包,和租赁经营等四种形式。全部指标承包,就是承包者对发包企业的各项经济指标全 With the gradual deepening of the reform of the economic system, more and more small state-owned and collective enterprises have implemented various forms of responsibility system for contract management. Some of these enterprises are directly contracted by individuals. Owing to the imperfect contracting system and the contractor’s own problems, the situation of tax evasion by individual contracting enterprises has occurred from time to time. In the judicial practice, how to determine the legal relationship of taxation after the enterprises are contracted by individuals; whether the taxpayers are enterprises or contractors; tax evasion cases occurred in individual contracting enterprises are investigated according to the standards of filing cases of tax evasion by taxpayers According to the taxpayers case of personal tax evasion standards and other issues of conviction and sentencing, we do not know the consensus, the actual approach. In this regard, I think there is a need to study and explore. At present, individual contracting enterprises mainly include all the four forms of index contracting, contract contracting of main indicators, contract contracting with profit-making, and lease management. All indicators of contract, that is, the contractor of the various economic indicators of the contract business