逃税罪（即逃税追缴欠税罪）是指纳税人故意采取转移或者隐匿财产的手段，致使税务机关无法追缴欠缴的税款，且欠缴应纳税款达到法定数额标准的行为。偷税罪是指纳税人、扣缴义务人故意采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或不列、少列收入，... The crime of tax evasion (ie tax evasion and debt collection) refers to the taxpayer deliberately resorting to the means of transferring or concealing property so that the tax authorities can not recover the unpaid tax and owe the tax payable to the legal standard. Tax evasion refers to the taxpayers, withholding agents deliberately forged, altered, concealed, unauthorized destruction of books, vouchers for accountants, in the books on more than one column out or not, less column income, ...