健全法制，加强税收征管，依法治税，是税务机关有效地控制偷税、骗税的重要手段。改革开放以来，我国的税收工作发生了重大变化。1994年我国的财税体制改革后，税收收入占财政收入的比例为98％以上，个体工商业户的税收和零散税收在整个税收收入中的比重占10％左右，这个比重 Improving the legal system, strengthening tax collection and administration and taxing according to law are important means for the tax authorities to effectively control tax evasion and tax fraud. Since the reform and opening up, China’s tax work has undergone major changes. After China’s fiscal and taxation system reform in 1994, the tax revenue accounted for more than 98% of the fiscal revenue. Individual and commercial households accounted for about 10% of total tax revenue in the total tax revenue. The proportion