(一)随着以增值税为主要税种的新税制的实施,少数不法分子不择手段地伪造、倒卖、盗窃、代开、虚开增值税专用发票,大肆进行偷税、骗税等犯罪活动。同时,犯罪分子作案手段狡猾、行踪诡秘,偷税抗税大有愈演烈之势。从江苏省看,这些涉税案件呈现出了一些新的特点。1、涉税罪案猛增,数额巨大,危害严重。据有关部门统计表明,1994年江苏省各级检察机关共立案查处 (1) With the implementation of the new tax system focusing on value added tax, a handful of criminals have forged, sold, steal, faked open special VAT invoices and engaged in criminal activities such as tax evasion and tax fraud by unscrupulously. At the same time, criminal means cunning crime, whereabouts of secrets, tax evasion much greater trend. From Jiangsu Province, these tax-related cases show some new features. 1, tax-related crime soared, the amount of huge, serious harm. According to the statistics of relevant departments, the procuratorial organs at all levels in Jiangsu Province investigated and dealt with cases in 1994