纳税人欠税严重，一直是近年来困扰税收工作的一道难题。据国家公布的统计资料表明，1994－1997年4年中工商税收欠税金额分别为114.34亿元、199．38亿元、334．95亿元、409．01亿元，平均增幅达52．94％，增势十分迅猛。而经济发展相对落后的新疆，欠税情况也令人堪忧，1995—1 Taxpayers’ serious tax arrears have always been a problem that plagued tax work in recent years. According to the statistics released by the country, the tax arrears in the four years from 1994 to 1997 amounted to 11.434 billion yuan, 19.938 billion yuan, 33.495 billion yuan and 40.901 billion yuan respectively, with an average increase rate of 52.94 %, The momentum is very rapid. In Xinjiang, where economic development is relatively backward, the tax situation is worrying, 1995-1