国家税务总局国税函[2005]813号文件按照《中华人民共和国税收征收管理法》(以下简称《税收征管法》)和其他税收法律、法规的规定,纳税人有依法缴纳税款的义务。纳税人欠缴税款的,税务机关应当依法追征,直至收缴入库,任何单位和个人不得豁免。税务机关追缴税款没有追征期的限制 State Administration of Taxation Guoshuihan [2005] No. 813 In accordance with the “Tax Administration Law of the People’s Republic of China” (hereinafter referred to as the “Tax Administration Law”) and other tax laws and regulations, taxpayers are obliged to pay taxes in accordance with the law. Taxpayers in arrears in tax, the tax authorities shall be requisitioned until the collection and storage, no unit or individual may be exempted. Tax authorities to recover the tax no time limit