企业欠税中的反常因素贝山近些年，企业欠税一直是困忧税收工作的一个突出问题。最近，笔者到有关欠税企业转了转，发现造成企业欠税的原因不光有货款拖欠严重等“实际困难”，而且还有许多是人为的“反常因素”造成的。其一是吹出来的欠税无力缴纳。某企业去年１１月份会... Anomalies in Corporate Debt Payments In recent years, corporate arrears have been a prominent issue in the tax work that has been troubling the industry. Recently, the author turned to the relevant tax-owed enterprises and found that the causes of the enterprise’s tax arrears were not only the “actual difficulties” such as the serious default of the goods but also many man-made “abnormal factors”. One is the inability to pay the tax owed. An enterprise last November will ...