一、基本情况2003年4月,某税务机关发现其管辖的某纳税人欠缴1998年7月份的税款计11万余元。查证当时的征管资料发现,企业在1998年8月份对该笔税款已经如实进行了纳税申报。与企业的会计资料核对也发现,企业也一直将该欠税反映在“应交税款”账户中。但是自1998年8月11日起,税 I. Basic Information In April 2003, a tax authority found that a taxpayer under its jurisdiction owed more than 110,000 yuan of tax due in July 1998. Verification of the collection of information at the time found that enterprises in August 1998 the tax has been truthfully conducted a tax return. Check with the accounting information of enterprises also found that enterprises have also been reflected in the tax arrears in the “tax payable” account. However, since August 11, 1998, the tax