在少数纳税人中,有漏税的,有偷税的也有抗税的。在处理时,漏者,按规定补之;偷者,照税法处之;抗者,依法律惩之。但有一个常被忽视的现象:既不是漏税,也不是偷税,更不是抗税却又不纳税——赖税! 大凡赖税一般分两类。一日“公赖”。即指国营集体等工商企业的赖税。其特点是表面纳税态度好,承认欠税,愿意纳税,但“要钱没有,要厂(店)有一个,您看着办吧”。钱呢?过去是有的,现在实无,或建了房,或购了车,或发了奖,或结帐亏本,如此等等,恳请税务减免。更有甚者,厂垮了,人散了税款自然吹了。“公赖”就这样杀之无肉,剥之无皮,你奈我何,赖之无理,却赖之有方,赖掉 Among the few taxpayers, there are tax evasion, tax evasion and tax evasion. In dealing with, those who leak, according to the provisions make up; steal, according to tax law office; Anti-person, according to the law. However, there is one phenomenon that has often been overlooked: neither tax evasion nor tax evasion, and more than tax evasion but no tax - rely on taxation. In general, tax relief generally falls into two categories. One day “official reliance.” Refers to the state-owned collectives and other industrial and commercial enterprises Lai Lai. It is characterized by a good tax attitude on the surface, the recognition of tax arrears, are willing to pay taxes, but “no money, to the factory (shop) have a, you look at it.” Money? The past is there, now or not, or built a house, or bought a car, or made a prize, or checkout a loss, and so on, implore tax relief. What is more, the factory collapsed, the people broke up the tax naturally blown. “The public depends on” so that no meat to kill, stripping of the skin, you and I na, Lai’s unreasonable, but rely on, rely on