企业拖欠国税的原因探析□曹东最近，我们对部分国税部门中央税收征管情况进行了审计，发现一些企业欠缴国家税款的情况比较严重。大量的欠税侵占了国家的预算资金，妨碍了国家预算收入的完成，也容易形成“死欠”，最终导致税款的流失。造成企业大量欠税的原因，除企业资... CAO Dong Recently, we conducted an audit on the tax collection and administration of the Central Government in some of the tax departments and found that some enterprises were in serious default of paying state taxes. A large amount of under-tax invades the state’s budget funds, impedes the completion of state budget revenues, and easily “owes” the debt, resulting in the loss of taxes. Cause a large number of enterprises owed tax reasons, in addition to corporate ...