偷税数额,是指在确定的纳税期间,不缴或者少缴各税种税款的总额。这里有两层含义:一是指纳税人超过了法律、行政法规规定或者税务机关依照法律、行政法规规定确定的纳税期限不缴或者少缴其应纳税款;二是偷税数额包括该纳税期间所有各税种偷税额的总和。 The amount of tax evasion refers to the total amount of taxes that are not paid or less paid for each tax during the period of determination of tax payment. Here are two meanings: First, the taxpayers over the law, administrative regulations or tax authorities in accordance with the law, administrative regulations to determine the tax deadline to pay or pay less tax payable; Second, the amount of tax evasion, including the tax period The total tax evasion of all taxes.