在实践中不少人认为税务机关的查补税款全部都是纳税人的偷税款。笔者认为这种看法不符合《中华人民共和国税收征收管理法》和新《刑法》对偷税作出的明确界定，混淆了查补税款和偷税款两个不同的概念。查补税款和偷税款不仅在内容和性质上不同，而且在追征期和处理上也不... In practice, many people think that the tax authorities’ supplementary taxes are all tax evasion by taxpayers. The author believes that this view does not meet the “People’s Republic of China Tax Administration Law,” and the new “Criminal Law” on the clear definition of tax evasion, confusing the two different concepts of checking taxes and tax evasion. Recovering taxes and tax evasion is not only different in content and nature, but also in terms of recovery period and handling ...