为维护正常纳税秩序 ,营造依法纳税光荣 ,偷逃欠税可耻的社会氛围 ,最近 ,沈阳市出台了建立有效纳税机制促进依法纳税的暂行规定。此规定对欠税单位一把手的处罚条款 ,让人耳目一新 ,笔者拍手叫好。此规定指出 :欠税单位的一把手不得参加先进个人评选 ;不得购买商品房、小汽车 In order to maintain the normal tax order and create a social atmosphere in which taxes are honored in accordance with the law and shame and tax evasion is evaded, Shenyang recently promulgated the Provisional Regulations on Establishing an Effective Tax Mechanism to Promote Tax Paying According to Law. This provision penalties the top tenor of the tax units, refreshing, I applauded. This stipulation states that the number one borrower of a tax-deductible unit may not participate in the selection of advanced individuals; it may not buy commercial houses, cars