我国的财政收入主要来源于税收,然而近几年来,企业拖欠税款的现象却越来越严重,范围之大、数量之多已引起了有关领导和社会各界的关注。 The fiscal revenue in our country mainly comes from the tax revenue. However, in recent years, the phenomenon of tax arrears by enterprises has become more and more serious. The large number of taxpayers has caused the concern of the relevant leaders and the community.