徇私舞弊不征、少征税款案件是修改后的刑法设立的新罪名。由于这类案件的当事人在不征、少征税款的过程中均是受益者，这种规避纳税行为的“双赢”性决定了此类犯罪隐蔽性强，不易暴露。侦查人员只有通过对案件易发部门深入调查，综合分析，才能发现线索。 　　我们通过对查办 Do not favoritism and malpractice, tax levy cases is amending the new criminal law established. Since the parties involved in such cases are beneficiaries in the process of not levying or levying taxes, the “win-win” nature of such tax evasion determines that such crimes are covert and not easily exposed. Investigators can find clues only through thorough investigation and comprehensive analysis of the case-prone departments. We passed to check