海关可以对纳税义务人欠缴税款的情况予以公告。
The customs may make an announcement about the information of the obligatory duty payers who default the duties.
最高刑罚为未申报，并按时缴纳25%，你的欠缴税款。
The maximum penalty for failure to file and pay on time is 25 percent of your unpaid tax.
对纳税人欠缴税款的情况实行定期公告的办法，由国家税务总局制定。
Specific measures for such regular proclamation shall be formulated by the State Administration of Taxation.
欠缴税款的纳税人需要出境的，应当在出境前向税务机关结清应纳税款或者提供担保。
Should a taxpayer who has not paid the amount of tax payable need to leave China, it shall settle the amount of tax payable or provide a guaranty to the tax authorities before leaving the country.
欠缴税款的纳税人需要出境的，应当在出境前向税务机关结清应纳税款或者提供担保。
Should a taxpayer who has not paid the amount of tax payable need to leave China, it shall settle the amount of tax payable or provide a guaranty to the tax authorities before leaving the country.
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