而且，偷税罪主体只能是纳税人，扣缴义务人不能构成偷税罪主体。

Furthermore, the tax evasion commitor consists of only the taxpayer, not the withholding agent.

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本文对已有的一般纳税人信息使用该技术生成一棵判定树，来预测一般纳税人纳税的诚信度：是诚信纳税还是有偷税嫌疑。

In this paper, we used this technology to produce a decision tree based on existing general taxpayer's information and predict their credit according to the output of the decision tree.

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应尝试建立税收征纳博奕模型，分析税收征管环境对纳税人偷税行为的影响，制定抑制纳税人偷税行为的对策。

So it necessary to try to set up tax-collecting model, to analyze the impact of tax-collecting environment on evading taxes activity and to take measures to evade taxes.

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