Restricting taxpayers who have due tax debt going abroad aims at preserving tax.
限制欠税人出境的目的在于保全税收。
The problem of tax due in the reform of enterprise, which didn t show up in the past, has not been attached much importance to when it arises now.
企业改制过程中的欠税问题过去未曾碰到过，现在遇到了又未引起足够的重视。
So avoidance of pursuing tax arrears is born.
追缴欠税是法律赋予税务机关的一种税收强制职能,该项权力的行使经常会受到纳税人的破坏,刑法为了杜绝该类行为的发生,规定了逃避追缴欠税罪。