1) tax arrears
欠税
1.
Tax arrears in our law means to the case of illegal tax arrears, in which the tax payers don t fulfil the regulartaxes and this leads to a compulsory relationship of powers to the govemment because of the tax forms.
我国法律中的欠税应是指非法欠税的事实状态，其含义是纳税人没有实施正常的纳税行为而与国家之间因税款形成的一种权利义务关系。
2) tax system defect
税制缺欠
3) problem of tax due
欠税问题
1.
The problem of tax due in the reform of enterprise, which didn t show up in the past, has not been attached much importance to when it arises now.
企业改制过程中的欠税问题过去未曾碰到过，现在遇到了又未引起足够的重视。
4) tax sale
欠税拍卖
5) back tax
欠交税款
6) Offset the Refundable Taxes Payable Against the Delinquent Taxes Receivable
退税抵欠
补充资料：逃避追缴欠税罪
逃避追缴欠税罪：指纳税人故意违反税收法规，欠缴应纳税款，并采取转移或者隐匿财产的手段，致使税务机关无法追缴欠缴的税款。数额较大的行为。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条