在经济利益的驱使下，一些人绞尽脑汁钻税收管理的空子，偷税逃税形式和花样不断翻新。新《刑法》中列举了三种偷税手段：一是伪造、变造、隐匿、擅自销毁账簿和记账凭证的方式；二是在账簿上多列支出或者不列、少列收入的方式；三是经税务通知申报而拒不申报或者进行虚假申报 Driven by economic interests, some people rack their brains to drill tax loopholes management, evasion of tax evasion form and pattern constantly refurbished. The new Criminal Law enumerates three types of tax evasion: first, ways of forging, altering, concealing, or arbitrarily destroying books and vouchers; second, ways to spend more or less in the books or to make fewer payments; Is declared by the tax notice and refused to declare or make a false declaration