一、对非从事生产经营的纳税人税款追征问题《税收征管法》第40条规定,对从事生产经营的纳税人未按规定的期限缴纳税款,由税务机关责令缴纳,逾期仍未缴纳的,经县以上税务局(分局)局长批准,税务机关可以采取强制执行措施追缴税款;《税收征管法》第68条规定,纳税人在规定的期限内 I. Taxation of taxpayers who are not engaged in production and operation Article 40 of the Tax Administration Law stipulates that if the taxpayers engaged in production and management fail to pay the tax according to the prescribed time limit, the tax authorities shall order them to pay the tax, which is still overdue The tax authorities may take enforcement measures to recover the tax; Article 68 of the Tax Administration Law stipulates that taxpayers within the prescribed period