当前，在税源增长潜力有限的情况下，“加强征管、堵塞漏洞、清缴欠税、惩治腐败”的工作日益重要。其中，“清缴欠税”是件令广大税务干部头疼的事，但却事关组织收入和依法治税的大局。一、欠税症结何在在经济体制转轨期间，许多企业生产经营管理不善，造成了企业产品大量积? At present, with the limited growth potential of the tax sources, it is increasingly important to “strengthen the administration of the levy, plug the loopholes, pay the tax arrears and punish corruption.” Among them, “paying taxes in arrears” is a headache for the vast majority of tax officials, but it is related to the overall situation of organizing revenue and administering the tax according to law. First, what is the problem of tax owes? During the transition of the economic system, many enterprises poor management of production and operation, resulting in a large number of enterprise product plot?