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欠税与妨碍追缴欠税问题是税收领域发生较为普遍的两种违法现象，认真研究和正确解决欠税和妨碍追缴欠税问题，对于提高税收征管质量和依法行政水平，保证国家税收政策的正确贯彻执行和促进税收工作任务的完成具有重要意义。下面，笔者试就这两个问题谈以下几点粗浅认识。 一、
The issue of tax arrears and obstructing the recovery of tax arrears are the two most common illegal phenomena in the field of taxation. Seriously studying and correctly solving the problem of tax arrears and hindering the tax recovery owes much to improve the quality of tax collection and administration and ensure the correctness of state taxation policies It is of great significance to carry out and promote the completion of the task of taxation work. Below, I try to talk about these two issues the following superficial understanding. one,