一、欠税现象的主要表现形式（一）组建翻牌公司，采用金蝉脱壳方式逃避欠税一些债务沉重、欠税严重、经营乏力的企业，借改革之机，改头换面组建翻牌公司，重新注册，抽走了老企业的全部资产，而原有债务和欠税仍由已成为空壳的老企业负担，当税务部门依法清理欠税时，便... I. The main manifestations of the phenomenon of arrears (a) the establishment of a flip company, the use of cicadas to escape arrears way arrears Some heavy debt, serious tax arrears, business weakness, by the reform of the machine, make a facelift, re-registration, Took away all the assets of the old business, while the original debt and debt owed by the old business has become an empty shell burden, when the tax authorities to clear the tax due, ...