欠税新论

A New Theory on Tax Arrears

我国法律中的欠税应是指非法欠税的事实状态，其含义是纳税人没有实施正常的纳税行为而与国家之间因税款形成的一种权利义务关系。这种不法状态的存在，客观上侵犯了国家的公债权，同时也为司法机关提供了确定纳税义务人应承担的赔偿责任、行政责任和刑事责任的事实根据。

Tax arrears in our law means to the case of illegal tax arrears, in which the tax payers don' t fulfil the regulartaxes and this leads to a compulsory relationship of powers to the govemment because of the tax forms. This illegal situ-ation violates the governmental bond powers and meanwhile, it provides the liability the administrative liability andcriminal liability which the tax payers should take.