欠税也是违法行为如凯建明笔者在调查中发现一种相互矛盾的现象。一方面有些税务部门的税收任务完成不理想，另一方面企业又存在相当多的欠税。造成这种现象的原因是多方面的。其中重要一条是有些欠税企业的负责人错误地认为，欠税情有可原，不能算是违法。欠税果真不违法... Tax arrears are also illegal acts such as Kai Jianming I found in the investigation of a contradictory phenomenon. On the one hand, some tax departments do not complete the task of tax revenue. On the other hand, there are quite a lot of tax arrears in enterprises. The reasons for this phenomenon are many. An important one of them is that some responsible persons of the tax-deductible enterprises mistakenly believe that due taxation is forfeit and can not be regarded as an offense. It is not illegal to owe taxes ...