为了进一步规范税务执法行为，2000年4月国家税务总局稽查局下发了《偷税案件行政处罚标准（试行）》（即国税稽函[2000]10号文），明确规定了对偷税行为的行政处罚标准:一、纳税人采取擅自销毁或者隐匿账簿、会计凭证的手段进行偷税的，处以偷税数额1倍以上5倍以下的罚款。二 In order to further standardize tax law enforcement activities, the Audit Bureau of the State Administration of Taxation issued in April 2000 the “Administrative Punishment Standards for Tax Evading Cases (Trial)” (ie Guoshuihan [2000] No.10), which clearly stipulates that the administration of tax evasion Punishment standards: First, the taxpayers to steal tax evasion or concealment of books, accounting vouchers, shall be fined not less than 1 times but not more than 5 times the amount of tax evasion. two