新刑法规定，税务机关对纳税人的偷税数额占应纳税额１０％以上且超过一万元或因偷税被税务机关给予二次行政处罚又偷税的案件，应依法移送公安机关追究刑事责任。但在实际工作中，却普遍存在税务机关对达到移送标准的涉税案件移送少和公安机关对移送案件处理力度小的问题，这 The new Criminal Law stipulates that cases where the tax authorities tax evasion of taxpayers amount to more than 10% of tax payable and more than 10,000 yuan or evade tax evasion by tax authorities for second administrative punishment and tax evasion shall be transferred to the public security organ for criminal prosecution according to law. However, in actual work, there is a widespread problem of less transfer of tax-related tax cases to the standard of transfer and less handling of transfer cases by public security organs