所谓“消极抗税”，就是在具体税收征管过程中，一些纳税人（主要是指个体工商业户）对其所欠缴税款或者查处出的偷漏税款，往往以“主动积极配合”的纳税态度，向税务人员陈述自己“确实”无法按时缴税并保证下次缴清税款，等到税务人员再次向其催缴所欠税款时，该纳税人又以 The so-called “negative tax resistance” means that during the process of tax collection and administration, some taxpayers (mainly individual industrial and commercial households) tend to use the taxpaying attitude of “pro-active” with respect to tax evasion or investigation and evasion of tax evasion. , State to the tax official that he is “really” unable to pay the tax on time and that the next payment of the tax will be effective. When the tax officer again urges him to collect the tax owed, the taxpayer