refused to pay tax

  • 释义

    抗税

数据更新时间:2026-06-10 17:42:23
1、

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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