这段时间，有许多税务干部写来文章，阐述自己对欠税问题的看法，有些很有见地。为此，我们从众多的来稿中选登有代表性的观点，以引起大家对这个问题的深入探讨。□欠税是纳税人超过税务机关核定的纳税期限，没有按时缴纳而发生拖欠税款的行为。以分税制为核心的财税体制... During this time, many tax cadres wrote articles that set out their own views on the issue of the tax arrears, some very insightful. For this reason, we have chosen representative opinions from a large number of contributions to arouse people’s deep discussion on this issue. □ Tax arrears are taxpayers over the tax authorities approved the tax deadline, there is no timely payment of tax arrears behavior. Tax-sharing system as the core of the tax system ...