李瑞环同志最近指出:“经济领域进一步治理整顿所面临的矛盾,不少是多年积累形成的。这些矛盾发展到今天,仅仅靠经济手段也很难奏效。必须综合治理”。笔者认为,“偷逃漏抗”税收问题也是多年积累形成的,解决这一矛盾,须强化“六种手段”,实行综合控管。一、强化教育手段。“加强社会主义民主和法律建设,根本问题是教育人”。我国税法是社会主义法律体系的组成部份,要使征税人严格执行税法,纳税人积极遵守税法,教育是基础,宣传须先行。在这方面,目前存在的问题是“三缺”(时间上缺乏经常性、形式上缺乏多样性,对象上缺乏广泛性),其原 Comrade Li Ruihuan recently pointed out: “Many of the contradictions facing the consolidation of the economy in the economic field have been formed over the years. Only by economic means can these contradictions continue to work today, and they must be comprehensively managed.” The author believes that the issue of tax evasion and leakage has also been formed over the years. To resolve this contradiction, we must strengthen “six means” and implement comprehensive control. First, to strengthen educational means. “Strengthening socialist democracy and legal construction, the fundamental problem is educating people.” The tax law in our country is an integral part of the socialist legal system. To ensure that the taxpayers strictly enforce the tax law, taxpayers actively abide by the tax law, education is the foundation and publicity must be carried out first. In this regard, the existing problems are “three shortfalls” (lack of regularity in time, lack of diversity in form and lack of universality of objects), their original