自２００１年５月１日新《税收征管法》实施以来，税务机关利用《税收征管法》所赋予的手段，加大了打击偷抗税的力度，取得了显著成效。但由于新《税收征管法实施细则》尚未出台，税务部门在工作实践中遇到了一些问题，其中如何界定及处理偷税行为成为当前反映较强烈的问题。 Since the implementation of the new Tax Administration Law of May 1, 2001, the tax authorities have made greater use of the means conferred by the Tax Administration Law to steal the tax stubbornness and have achieved remarkable results. However, due to the fact that the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection have not yet been promulgated, some problems have been encountered in the practice of tax departments. Among them, how to define and handle tax evasion has become a current issue that is strongly reflected.