| 1. | To refuse to declare when notified to do so by the taxing authorities , or declare falsely . considering the fact that in practice most conducts of crime of evading taxes take the account book as an object , the author adopts a special method of classifying taxes which , according to their different objects of taxation , divides the existing taxes into five groups : circulation tax , income tax , property tax , resource tax , conduct tax
鉴于实践中偷税犯罪大多是在帐上做手脚，以瞒天过海，偷逃税款，本部分采用了按征税对象不同将我国现行各税分为流转税、收益税、财产税、资源税、行为税五大税种的划分方法，并按税种不同、分述偷税犯罪在偷逃不同税种时使用的常见帐务处理手段。 |
