随着形势的发展，企业法人偷税行为呈上升趋势，甚至愈演愈烈，不仅侵占了国家税款，减少了财政收入，而且影响了市场经济的健康发展，使企业之间不能公平竞争。针对法人偷税案，各级司法机关也进行了查处，对依法治税起了一定的积极作用。但当前查办法人偷税案难度很大，已成? With the development of the situation, corporate corporate tax evasion has been on the rise or even intensified. It has not only invaded the country’s tax revenues but also reduced its revenue, but also affected the healthy development of the market economy and prevented fair competition among enterprises. Targeting at tax evasion of legal persons, judicial organs at all levels have also investigated and dealt with, and have played a certain positive role in tax administration according to law. However, it is very difficult to investigate the tax evasion by legal persons and has become a reality.