略论欠税的成因及其对策吴相成近几年来，企业欠税数额急剧上升，拖欠税款问题日趋突出．令人忧思。当前的欠税特点：一是面广，二是数额大，清理滚雪球式的新陈欠税己成为税收工作中不容忽视的难题。面对严峻的欠税形势，笔者就其成因及其对策作些粗浅的探讨。成因之一，... A Brief Discussion on the Causes of Owing to Debt Tax and Countermeasures Wu Xiangcheng In recent years, the amount of tax arrears in enterprises has risen sharply and the problem of tax arrears has become increasingly prominent. Worrying. The current tax features: First, a wide range, and second, the amount of large, clean-up snowball owed tax has become tax work can not be ignored problems. In the face of the serious situation of arrears of taxation, the author makes some superficial discussions on its causes and countermeasures. One of the causes, ...