清缴欠税是税收工作的一项重要任务。按照“加强征管,堵塞漏洞,惩治腐败,清缴欠税”的十六字方针要求,各地税务机关应积极采取措施,清缴欠税款。当然,开展清缴工作也应依法进行。2001年修订的《税收征收管理法》对治理欠税、清缴欠税款有明确具体的规定。 一、控制缓缴税款的审批权限,严格控制欠税。《税收征收管理法》第31条规定:“纳税人、扣缴义务人按照法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的期限,缴纳或者解缴税款。纳税人因有特殊困难,不能按期缴纳税款的,经省、自治区、直辖市国家税务局、地方税务局批准,可以延期缴纳税款,但是最长不得超过3个月。“《税收征收管理法实施细则》第41条规定,计划单列市国家税务局、地方税务局可以参照《税收征收管理法》第31条的批准权限,审批纳税人延期缴纳税款。 The settlement of tax arrears is an important task in tax work. In accordance with the 16-point principle of “strengthening collection and management, plugging loopholes, punishing corruption and settling tax arrears”, tax authorities at all levels should take active measures to pay the outstanding taxes. Of course, the payment of remuneration should also be conducted according to law. The Law of the People's Republic of China on the Administration of Tax Collection revised in 2001 has clear and specific provisions on the management of tax arrears and the settlement of taxes owed. First, the control over tax approval authority, strict control of tax. Article 31 of the Law of the People's Republic of China on Tax Collection and Management stipulates: “Taxpayers and withholding agents shall pay or remit taxes in accordance with the provisions of laws, administrative regulations or the tax authorities in accordance with the provisions of laws and administrative regulations. Special difficulties and failing to pay taxes on time, the tax may be postponed with the approval of the State Taxation Bureau and the local taxation bureau of a province, autonomous region or municipality directly under the Central Government, but the longest period may not exceed 3 months. ”Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection Article 41 stipulates that the State Administration of Taxation and the local taxation authority of the cities specifically designated in the state plan may, with reference to the approval authority of Article 31 of the Administration of Tax Collection Law, approve the taxpayers to postpone the payment of taxes.