张巡同志：依据《中华人民共和国刑法》第203条规定，纳税人采取转移或隐匿财产手段，致使税务机关无法追缴欠缴的税款，数额在1万元以上，才能构成逃避追缴欠税罪。我们认为税务机关必须查清以下事实：一是你公司在欠税期间这笔2万元货款的货物属权问题，就是说这笔货物是否属 Comrade Zhang Xun: According to Article 203 of the Criminal Law of the People’s Republic of China, when taxpayers take the method of transferring or concealing property, the tax authorities can not recover the unpaid taxes in excess of 10,000 yuan to form the tax evasion . We think the tax authorities must find out the following facts: First, the issue of the property ownership of the goods of 20,000 yuan for your company during the period of tax arrears, that is, whether or not the goods belong