tax in arrears

The company finally paid the turnover tax in arrears.

这间公司终于补交了他们偷漏的流转税.

"In the case of tax disputes with the tax authorities, a taxpayer, withholding agent or tax payment guarantor must first pay or remit the amount of tax and fines on tax in arrears in accordance with the law or the administrative regulations"

纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发生争议时，必须先依照法律、行政法规的规定缴纳或者解缴税款及滞纳金

Duo Co pays tax one year in arrears at an annual rate of30% and can claim capital allowances ( tax-allowable depreciation) on a25% reducing balance basis.

Duo公司在一年后要付年税率30%的税，还可以要求资金补贴（税收允许的降值），按25%在余额递减的基础上计提。

In a question and answer session, which Mr Obama said had not been screened, he took a question alleging double-standards for having nominated Tom Daschle, the former Senate majority leader, in spite of his$ 140,000 in tax arrears.

在问答环节（奥巴马表示这一环节没有受到预先筛查），有人向奥巴马提问，指控对前参议员多数党领袖汤姆•达施勒（Tom Daschle）的提名代表双重标准，达施勒被曝欠税14万美元。

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。

Tax arrears problem is common in taxation law enforcement. We should adequately recognize its detriment, deeply analyze its reasons, explore methods of controlling tax arrears and ensure national tax income.

欠税是税收执法中普遍存在的问题，我们应该充分认识欠税的危害，深入分析欠税的原因，探索治理欠税问题的途径，确保国家税收收入的实现。