随着偷税与反偷税的日趋激烈,税务稽查部门在查处偷逃税的方法上也应不断更新,在“查大”的同时,不能忘记“查小”,不能放弃对无证户及个体户的检查,要根据其经营特征,从蛛丝马迹中发现线索,分行业找出其进行偷逃税的一般规律,有针对性地开展稽查,以提高查处此类案件的成功率。 With the intensification of tax evasion and anti-tax evasion, the tax inspection department should also keep updating its methods of investigating and prosecuting the tax evasion tax. At the same time, it can not forget to “check small” and can not give up the inspection of undocumented households and self-employed people According to its operating characteristics, clues should be found from the clues to find out the general laws on tax evasion by sectors and carry out targeted inspections to improve the success rate of investigating and handling such cases.