偷逃税成因的分析及其治理□张运平新税制实施以来，税收在保证财政收入，加强宏观调控以及调节收入分配方面都发挥了重要作用。但是，我们也应看到，我国税收征管仍难尽人意，特别是偷逃税的违法犯罪行为屡禁不止，其涵盖面之大，案发率之高，令人担忧。据不完全统计，“... Causes of Tax Evasion and Its Governance □ Zhang Yunping Since the implementation of the new tax system, tax revenue has played an important role in ensuring fiscal revenue, strengthening macroeconomic regulation and controlling income distribution. However, we should also see that tax collection and administration in our country is still unsatisfactory. In particular, the number of illegal and criminal acts of tax evasion has been repeatedly banned. Its coverage and the high incidence of incidents have caused worries. According to incomplete statistics,"...