任何一部法律都有违法行为的追究时效。比如刑法有刑事追诉时效,又称刑事追诉期;民法将当事人主张权利的时限称之为民事诉讼时效;等等。在税收征管实务中,对于纳税人发生未缴少缴税款及其滞纳金也有追征的期限,如果超过了法定的追征期,税务机关将丧失向纳税人追征税款的权力,不能再要求纳税人补缴税款。但由于双方当事人的理解不同,征管过程中时常出现意见不一的情形,本文拟对此问题进行分析。一、税款追征期的确定税法对于税款追缴期的规定主要 Any law has a statute of limitations. For example, criminal law has the limitation of criminal prosecution, also known as the criminal prosecution period; civil law will be the parties claim the time limit of civil suit limitation; and so on. In the practice of tax collection and administration, the deadline for taxpayers to pay the outstanding tax paid and their late fees also exceeds the statutory period of recovery, the tax authorities will lose the right to tax the taxpayers, Require taxpayers to pay tax. However, due to the different understandings of both parties, there are often disagreements in the process of collection and administration. This article intends to analyze this issue. First, the tax recovery period of the tax law for the tax recovery period of the main provisions