当前偷逃税案件仍然较普遍,偷逃税的数额也越来越大,且呈现形式多样化、手段智能化、作案隐蔽化的态势。客观上,群众税务举报已成为涉税案件线索的重要来源。但是一些税务基层单位不同程度存在对税务举报案件管理不规范、查处 The current cases of tax evasion are still relatively common and the amount of tax evasion is also increasing, presenting a trend of diversification of forms and means of intelligence and concealment of crimes. Objectively speaking, mass tax reporting has become an important source of tax-related cases. However, some tax grassroots units to varying degrees exist the tax reporting case management is not standardized, investigate