税法明确规定：偷税是指纳税人采取伪造、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，经税务机关通知申报而拒不申报或者进行虚假的纳税申报手段，不缴或者少缴应纳的税款。从这个定义的字面上来看，运用“伪造”等词句的意思属纳税人“有意” Tax law clearly stipulates: tax evasion means taxpayers to forgery, alteration, concealment, unauthorized destruction of books, vouchers, books, or out of column, less column income, the tax authorities notify the declaration and refused to declare or proceed Fake tax returns, pay less or pay less tax payable. From the definition of literal point of view, the use of “forgery” and other words meaning taxpayer “intention”