基本案情2003年5月份,某市地税局稽查局在对该市的一家企业进行检查时发现,该纳税人2002年采取隐匿收入的方式少交税款21964.39元,偷逃税款占当年实际应当缴纳的8.7%。检查中还发现,该纳税人的主管税务机关于2001年7月份对该纳税人2000年的纳税情况进行检查时发现该单位存在虚 The basic case In May 2003, a City Local Taxation Bureau Inspection Bureau in an inspection of a business in the city found that the taxpayers in 2002 to conceal revenue approach to pay 21,964.39 yuan less tax, tax evasion accounted for the actual year should be paid Of 8.7%. Inspection also found that the taxpayer’s competent tax authorities in July 2001 to the taxpayer in 2000 to check the tax situation found that the existence of the unit virtual