欠税是社会各界普遍关注的一个热点问题，清理欠税是税务机关的一项重要而艰巨的任务。当前，地税机关清理欠税过程中遇到的突出问题是：政府行为形成的欠税越来越严重，并且难以清理，这一现象在建筑行业表现尤为突出。笔者对驻并的８家建筑企业进行了调查，结果显示，政府行 Tax arrears are a hot issue of common concern in all sectors of society. To clean up the tax arrears is an important and arduous task for the tax authorities. At present, the outstanding problems encountered by the local tax authorities in clearing the tax arrears are: the arrears in tax evasion caused by government actions are getting worse and harder to clean up. This phenomenon is particularly prominent in the construction industry. The author conducted a survey on the eight construction enterprises in the country and the result shows that the government is going to do so