What cause the export-oriented entemrises to rely largely on export drawback? What cause large distance to exist between the planned amount and practical demand in exdort drawback? What responsibility should the central and local government shoulder resDectively in exDort drawback? By answering these questions,the writer makes an anolysis about the formin mechanism of delayed export drawback.
通过回答“出口企业缘何如此倚重于出口退税?”、“出口退税的计划额与实际需要量之间缘何有如此大的偏差?”、“中央与地方在出口退税上各自应担负怎样的责任?”等三个方面的问题,对出口欠退税现象的形成机理进行了探讨。
Tax arrears in our law means to the case of illegal tax arrears, in which the tax payers don t fulfil the regulartaxes and this leads to a compulsory relationship of powers to the govemment because of the tax forms.
我国法律中的欠税应是指非法欠税的事实状态，其含义是纳税人没有实施正常的纳税行为而与国家之间因税款形成的一种权利义务关系。
(2) To withhold the taxes due;
（二）扣缴所欠税款；
Collection Enforcement Section [Inland Revenue Department]
追讨欠税组〔税务局〕
estimated uncollectible tax liens
欠税留置权损失估计
interest and penalties receivable on taxes
应收欠税利息及罚款
Unpaid taxes, and
破产企业所欠税款，
tax sale certificate
公卖欠税财产临时契券
At present, the revenue will urge the taxpayer to pay for the overdue tax by overdue tax bulletin.
目前，欠税公告已成为税务机关促使纳税人缴纳其所欠税款的重要手段之一。
The amount of unpaid tax and arrears collected in a year went beyond RMB $10 billion.
全年共清理欠税100多亿元。
The upturn of arrears and tax unpaid was well curbed.
有效地扼制了欠税的增长势头。
estimated uncollectible interest and penalties on taxes
欠税利息及罚款的损失估计
The Subscription of Avoidance of Pursuing Tax Arrears;
论逃避追缴欠税罪认定中的几个问题
The Problem of Tax Due in the reform of Enterprise;
企业改制过程中的欠税问题及其思考
Work such as clearing up overdue taxes and tax revenue return, export tax rebates, deductions on taxes imposed on beginning inventories, etc. should be closely integrated.
要将清理欠税与税收返还、出口退税、期初存货已征税款的抵扣等工作紧密结合起来。
the principle of "tightening collection and management, plugging up loopholes, punishing corruption and clearing up overdue taxes"
“加强征管堵塞漏洞惩治腐败清缴欠税”的方针
tax underpaid or postponed
欠缴或滞纳税款利息
At the same time, taxpayers in tax arrears will be prohibited from leaving the country.
同时将阻止欠缴税款的纳税人出境。
the amount of tax owed; calculated by applying the tax rate to the tax base.
欠下的税款；按税务比率加于税基计算所得。
any rates or property tax due in respect of the land;
该产业尚欠之差饷或物业税；