银行现行结算办法规定:转帐支票只能用做转帐,不能取现;而现金支票则既可用于提取现金,又可用做转帐。最近,我们发现有一部分人正在运用现金支票的两种用途来偷税漏税。其做法是:将现金支票按转帐的填法填写,存根却按提取现金的办法填写,并按提取现金的办法处 The bank’s current settlement procedures stipulate that transfer cheques can only be used as transfers and cannot be cashed out, while cash cheques can be used for both cash withdrawal and transfer. Recently, we have found that some people are using two types of cash checks for tax evasion. The practice is: fill in the cash cheque according to the transfer method. The stub is filled out by cash withdrawal method and cash withdrawal method is adopted.