为减少和避免税收的流失，及时发现少数企业偷漏增值税的行为，笔者试结合自己的工作实践，谈谈如何对几种偷漏增值税行为进行检查。一、对账外经营偷漏增值税的检查少数企业相互间不开票，进行现金交易，并长期在账外经营不入账，从而偷漏增值税。这种偷税行为，既掩蔽较深， In order to reduce and avoid the loss of tax and find out a few enterprises to evade value-added tax in a timely manner, the author tries to examine how to evade some value-added tax by combining his own work practices. First, the reconciliation of foreign operations to steal value-added tax inspection A few companies do not invoice each other, cash transactions, and long-term non-operating bookkeeping, thus stealing value-added tax. This tax evasion behavior, not only masking deeper,