欠税对税务部门依法治税进程和税收收入的稳定增长有着不可低估的负面影响。面对高额并且成因复杂的欠税,如何卓有成效地开展欠税清缴工作,成为摆在各级税务部门面前的一大课题。本文从税收工作出发,借鉴沃尔比重法原理,力求构建一套欠税清缴能力评估系统,以能够科学有效地清缴欠税。 Tax arrears have a negative impact that can not be underestimated on the tax administrations’ tax administration process and the steady growth of tax revenue. In the face of high and complicated tax arrears, how to carry out the work of paying taxes properly and effectively has become a major issue facing the tax departments at all levels. Based on the work of taxation, this article draws lessons from the principle of Wal-law of gravity and seeks to build a set of evaluation system of the ability to pay taxes in default in order to be able to pay the tax arrears scientifically and effectively.