在税务稽查工作中,发现有为数不少的企业存在虚增亏损的行为,对此,很多税务人员将其认定为偷税,且属于偷税的一种特殊形式,即“预期偷税”。在处理时,提出了两种不同的意见:一种意见认为“预期偷税”没有造成不缴或少缴应纳税款的事实,不构成偷税,应按《税收征管法》第六十四条第一款“编造虚假计税依据”处罚;另一种认为根据国家税务总局《关于企业虚报亏损如何处理的通知》(国税发[1996]162号文件)规定,亏损企业采取不正当手段加 In the tax inspection, we found that there are a large number of enterprises there are inflated losses behavior, which, many tax officials will be identified as tax evasion, and is a special form of tax evasion, “expected tax evasion.” Two different opinions were put forward at the time of handling: one opinion that the “expected tax evasion” did not result in the payment of tax unpaid or less and did not constitute tax evasion should be handled in accordance with the provisions of Article 64 A “punishment for the creation of a false tax basis”; the other thinks that according to the State Administration of Taxation, “How to Deal With the False Revenue of Enterprises” (Guoshui Fa [1996] No. 162) stipulates that a loss-making enterprise should adopt improper means plus