企业欠税，是纳税单位超过税务机关核定的纳税期限而拖欠税款的行为。企业欠税由来已久，一直是税收工作的一大“顽症”，近年来尤为严重，已成为国民经济运行中一个越来越突出的问题。一、企业巨额欠税形成的极而企业欠税的大量增加和广泛存在，是宏观经济深层次矛盾和微观经 Tax arrears by enterprises, taxpayers over the tax authorities approved tax deadline tax behavior. Overdue taxes have a long history and have always been a major “chronic problem” in taxation work, which has become even more serious in recent years and has become an increasingly prominent issue in the operation of the national economy. First, the huge amount of corporate arrears owed tax arose and a large increase in corporate tax arrears and widespread macro-economic deep contradictions and micro-economic