欠税现象日趋严重，陈欠税款未清理完，又有了新的欠款，这不仅影响税务部门完成任务，也影响国家财政收入。一、纳税人纳税意识不强对税收缺乏认识，这是普遍的一种现象。较多的个体工商业户无纳税申报，甚至一些厂矿企业也不填报纳税申报表。把缴税认为是一种额外负担，想方 The phenomenon of tax arrears is becoming more and more serious. The outstanding debts owed to the public and the new arrears arose. This not only affected the tax authorities in fulfilling their tasks but also affected their state revenue. First, taxpayers tax awareness is not strong lack of awareness of tax, which is a common phenomenon. More individual industrial and commercial households without tax returns, and even some factories and mines do not fill the tax returns. Think of paying taxes as an extra burden