查帐欠税，是指被税务机关检查的对象在法定的期限内，未能按税务机关出具的《税务处理决定书》上列明的条款履行补交税款的义务而造成的拖欠税款的行为。《税务处理决定书》 (以下称《决定书》 )是税务机关在税务检查完毕后对税务违章行为或有退税的被查纳税人出具的具有法律 Debt check, refers to the tax authorities to check the object within the statutory deadline, failed to tax authorities issued by the “tax decision” to fulfill the provisions set forth in the obligation to pay the tax due to the tax arrears the behavior of. The Decision on Tax Treatment (hereinafter referred to as the “Decision”) is issued by the tax authorities after the tax inspection is completed for tax violations or taxpayers with tax laws