偷税行为严重危害了国家的税收征管秩序,影响了社会主义市场经济秩序,应当受到严肃处理。然而,现有法律规定仍存在不少问题,应改进“纳税期限法”并完善分层次处罚标准,以保障司法实践打击偷税犯罪的开展,促进社会的和谐发展。 Tax evasion seriously jeopardized the country’s tax collection and administration order, affected the socialist market economic order and should be severely dealt with. However, there are still many problems existing in the existing laws and regulations. We should improve the “tax deadline method” and improve the standard of different levels of punishment so as to ensure judicial practice to combat the crime of tax evasion and promote the harmonious development of society.