新《税收征管法》公布后，一个全国范围内的学习贯彻新《税收征管法》的热潮已经兴起，在学习中大家对税法的执法程序和维护纳税人的合法权益有了新的认识。但是，也出现了对偷税与非偷税、偷税罪的划分认识不清的问题，对此，如不及时加以解决必将涉及到税务行政复议、诉讼， After the announcement of the new Tax Administration Law, a wave of nationwide learning and implementation of the new Tax Administration Law has emerged. During the study, everyone gained a new understanding of law enforcement procedures and the safeguarding of the legitimate rights and interests of taxpayers. However, there has also been a problem of unclear understanding of tax evasion and non-tax evasion and evasion of tax evasion. To this end, if it is not resolved in time, it will definitely involve tax administrative reconsideration and litigation,