关于欠税问题的探析梁文贤，魏庆祥新税制实施以来，税收刚性增强，欠税却居高不下，据国家税务总局公布．截止１９９５年９月底全国欠税余额２２６亿元。欠税是税收的伴生物。税法对欠税作了严格的规定，欠税要按日加收滞纳金，欠税不缴要采取法律手段强制执行，转移隐匿... On the issue of tax arrears Liang Wenxian, Wei Qingxiang Since the implementation of the new tax system, tax revenue increased rigidly, but owed taxes remained high, according to the State Administration of Taxation announced. As of the end of September 1995, the national debt outstanding balance reached 22.6 billion yuan. Tax arrears are tax companions. The tax law made strict stipulations on the default of taxes, and the tax arrears should be subject to late fees and charges, and the tax arrears must be taken by law to enforce the transfer and conceal the transfer ...