pursue the tax payment

Although tax authority and staff work hard to strengthen the administrative penalties, and tax authority adopt various measures to pursue tax payment, but have not had tax evasion completely controlled.

尽管税务机关和税务人员努力工作，加强行政处罚、稽查、采取各种措施追补税款，但是偷税行为并没有得到明显地控制。

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Where the offenses specified herein are committed, the tax authorities shall pursue the payment of the amount of tax which has not been paid or underpaid, or is in arrears, or a taxpayer has refused to pay, or has been fraudulently obtained.

对犯本规定之罪的，由税务机关追缴不缴、少缴、欠缴、拒缴或者骗取的税款。同时将阻止欠缴税款的纳税人出境。

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