部分企业通过设立关联企业互相串通账目，进行偷税，其表现形式和手段出现了新的变化：一、利用增值税一般纳税人和小规模纳税人两种不同类型关联企业偷税。一般纳税人一方面把部分产品和下脚料通过小规模纳税人销售，另一方面又通过小规模纳税人索取一部分增值税发票，增加进 Some enterprises have made new changes in the forms and means of tax evasion by establishing collateralized accounts between affiliated enterprises and stepping up tax evasion. First, the tax evasion has been made by using two types of affiliates, general VAT taxpayers and small-scale taxpayers. On the one hand, ordinary taxpayers sell part of their products and scraps through small-scale taxpayers and on the other hand, they request some VAT invoices from small-scale taxpayers to increase them