一、基本案情近期,XX省XX市地方税务局稽查部门在对某大型私营企业实施检查时,起初并未发现异常,企业的会计账务从表面上看比较规范,各类收入账、成本费用账、各类银行往来账及报表凭证都比较齐全。但是,经过深入调查发现,该企业存在偷逃企业所得税现 First, the basic case Recently, XX Province, XX City Local Taxation Inspection Department in the implementation of a large private sector inspection, initially found no exception, the accounting of enterprises on the surface more standardized, all kinds of income accounts, costs Accounts, various types of bank accounts and statements of account credentials are relatively complete. However, after an in-depth investigation found that the existence of corporate tax evasion there