在税收执法实践中,对偷税行为的认定是税务机关一项经常性的工作,但又是十分棘手而至今未解决好的问题。关于偷税的客观方面,由于立法原因以及对法律认识上存在偏差,也存在许多有争议的问题。本文对在现行法律上对偷税手段的认定存在不明晰、不准确之处进行了深入分析,以期有助于争议的解决,有助于妥善处理、打击和防范偷税行为。 In tax law enforcement practice, tax evasion is recognized as a recurring task for the tax authorities, but it is also a very difficult issue that has not yet been solved yet. On the objective aspects of tax evasion, there are still many controversial issues due to legislative reasons and the misunderstanding of the law. This article carries on an in-depth analysis of the unclear and inaccurate aspects of the tax evasion in the current law in order to help resolve the dispute and help to properly handle, combat and prevent tax evasion.