【摘要】 伴随着承包、租赁经营方式的出现，一些经营业户的逃税行为出现新的变化。承包租赁业户逃税行为的诱因大致有三个；制度性因素、技术性因素和意识形态因素。目前，我国应采取分层、渐进、多管齐下的综合治理方式，突出热点，抓住难点对其进行治理。更多还原

【Abstract】 With the birth of contract lease, some evsions have been changed. The reasos why the tax payers evadetax are the followings: the factor of system, the factor of technology and the factor of ideology. So some measurs of im-provement and rectification should be taken to avoid this phenomenon.更多还原