能否正视漏税，并严格界定漏税与偷税的区别，是税收征管中的一个重要问题，事关税收执法能否正确区分和处理两类不同性质的矛盾。本文从法律角度对漏税与偷税进行了认定与分析，提出了完善税收征管法的建议和提高执法水平的对策。 Whether we can face the tax evasion and strictly define the difference between tax evasion and tax evasion is an important issue in tax collection and management. Whether the tax law enforcement can correctly distinguish and handle two types of contradictions of different nature. This article from the legal point of view of the tax evasion and tax evasion were identified and analyzed, put forward to improve the tax collection and management of tax law recommendations and improve the level of law enforcement measures.