现行《中华人民共和国税收征收管理法》(以下简称《征管法》)第四十条规定：“纳税人采取伪造、变造、隐匿、擅自销毁账簿、记账凭证，在账簿上多列支出或者不列、少列收入，或者通过虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。偷税数额占应纳税额的百分之十以上 Article 40 of the current Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Law on the Administration of Tax Collection”) stipulates: "Taxpayers shall take the form of forging, alteration, concealment and unauthorized destruction of books and vouchers, Not listed, less column income, or through false tax reporting means, pay less or pay less tax, tax evasion is the amount of tax evasion tax accounts for more than ten percent