一、近几年妨害税收的犯罪活动的新特点（一）案件涉及面广随着经济体制改革的深入发展，私营企业、个体工商户、中外合资经营企业、中外合作经营企业、外商独资企业等经济实体纷纷出现，从而使我国纳税主体的范围大大扩展，特别是随着利改税制度的实施，更使占国民经济主导地 I. New Features of Criminal Activities that Prevent Taxes in Recent Years (I) Wide Scope of Cases With the deepening development of economic restructuring, private-owned enterprises, individual industrial and commercial households, Sino-foreign joint ventures, Chinese-foreign contractual joint ventures, wholly foreign-owned enterprises, etc. Economic entities have appeared one after another, so that the scope of our taxpayers greatly expanded, especially with the implementation of the tax reform system, but also make the dominant national economy