本刊讯清理陈欠、遏制新欠一直是困扰税务部门的一道难题，山西省平顺县国税局采取“清防并举，内外结合”法解开了这道难题。 他们的具体做法：一是成立了由“一把手”为组长、各职能股室负责人为成员的“清欠督查组”，具体负责清欠督查工作；二是对内严格执行《欠税加收滞纳 In order to clear up the outstanding debts and curb the new outstanding debts, the Pingshun County State Administration of Taxation has solved this difficult problem by adopting the principle of “combining prevention with prevention and control, both inside and outside”. Their specific approach: First, set up by the “number one” as the head of the function of the stock room as a member of the “clear supervision team”, specifically responsible for clear oversight work; the second is the strict implementation of "tax arrears Add to imprisonment