依法纳税是每个中国公民应尽的义务,向国家无偿地缴纳税款,对纳税人来说无疑是一种税收负担,有相当一部分纳税人不敢明目张胆地拒缴税款,而是采取长期拖欠的办法占用税收资金。而税务部门对欠税户管理不完善,缺乏一套行之有效的欠税催缴措施,致使欠税数额如同雪球一样越滚越大,已严重影响到国家财政的正常运转,因此很有必要探讨清缴欠税这个课题,并制定出切实可行的措施,加大欠税清缴力度,确保国家财政需要。 Paying taxes in accordance with the law is an obligation that every Chinese citizen should make and pays taxes to the country for no consideration. It is undoubtedly a tax burden to the taxpayers. A considerable part of the taxpayers are afraid to blatantly refuse to pay taxes, but instead take long-term Arrears of tax funds occupied. However, due to the imperfect management of the taxpayers and the lack of an effective collection of tax arrears, the tax authorities have caused the amount of tax arrears to increase as the snowballs have drastically affected the normal operation of the state treasury, Necessary to explore the issue of paying taxes in arrears, and to develop practical measures to increase efforts to pay taxes to ensure that the national financial needs.