One sees a person driving an expensive foreign car, but there are no records of his income. This is partly because all transactions are on a cash basis.
舉例來說，稽徵單位有時發現名牌汽車的所有人是賣牛肉麵或燒餅油條的，他們卻沒繳過所得稅，主要是因稽徵單位無法掌握他們的收入。