如何有效打击偷逃税和防止欠税一直是困扰税务机关的难题。虽然现代的税收制度在不断健全,征管规程在不断完善,监控手段在不断加强,各级税务机关也为压缩欠税做了不懈的努力。但是,由于主客观原因,欠税现象仍然没有得到有效地扼制,且有逐年增长之势,据有关部门统计,2002年度末 How to crack down on tax evasion and prevent tax arrears has always been a problem for the tax authorities. Although the modern tax system is constantly improving, the collection regulations are constantly being improved and the means of monitoring are constantly being strengthened, tax authorities at all levels have made unrelenting efforts to reduce tax arrears. However, owing to subjective and objective reasons, the phenomenon of under-arrears has still not been effectively controlled and there is a tendency of increasing year by year. According to relevant departments’ statistics, the end of 2002