时下，不少地方相继成立了由公安、国税、地税三方组成的联合打击涉税犯罪办公室，在发挥司法保卫职能，严厉打击偷、抗税涉税犯罪行为方面收到了明显成效。但是，笔者从一联合打击涉税犯罪办公室了解到，一些税务执法部门和人员由于对“抗税”的认定不够准确，往往报请要求查 Nowadays, in many places, the joint office for cracking down on tax-related crimes, which is composed of public security, state tax and local government taxation, has been set up one after another and has achieved remarkable results in playing its judicial defense function and cracking down on stealing and tax-related crimes. However, I learned from a joint anti-crime criminal office that some tax law enforcement departments and personnel because of the “anti-tax” is not accurate enough to identify, often asked to check