欠税行力的大量存在,严重地困扰着正常的税收征收工作,侵蚀着国家的税基,弱化了国家利用税收杠杆调节经济、优化配置资源的作用,还破坏了市场公平竞争的环境,造成拖欠税款的企业与依法纳税的企业的不公平竞争,不利于市场的繁荣。因此,治理欠税已到了刻不容缓的地步。 The existence of a large number of tax arrears lines seriously harassed the normal tax collection work, eroded the country’s tax base, weakened the state’s tax leverage to regulate the economy and optimize the allocation of resources. It also undermined the environment for fair competition in the market, resulting in Unfair competition between enterprises that defaulted on taxes and enterprises paying taxes according to law is not conducive to the prosperity of the market. Therefore, it is an urgent matter to govern the tax arrears.