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关于当前企业欠税问题的几点思考马曙光欠税是指纳税人、扣缴义务人超过税务机关规定的纳税期限，未缴纳或少缴纳应缴税款的行为。它与“缓交税款”和“偷税抗税”有着本质的区别。当前企业欠税问题已成为困扰税务部门正常组织收入工作的一大难题。尽管税收法规对欠税问题...
Reflections on the current corporate tax arrears Ma Shuguang tax arrears refers to the taxpayers, withholding agents exceed the tax authorities prescribed tax deadline, did not pay or pay less tax payable behavior. It is essentially different from “tax deferral” and “tax evasion and tax evasion”. The current problem of corporate tax has become a major problem plaguing the income tax department normal organization. Despite the tax laws on tax issues ...