限制欠税人出境的目的在于保全税收。
Restricting taxpayers who have due tax debt going abroad aims at preserving tax.
本局可向区域法院申请发出传讯令状，向欠税人进行民事起诉，追讨欠税。
The department may apply to the district court to institute civil jurisdiction action against tax defaulter in respect of the overdue tax.
调查其抵押物是否欠税。购买抵押物时投资人不应当仅仅注意其留置权。
Research tax records. Liens are not the only concern when buying bank notes.
第五十五条欠税的纳税义务人，有合并、分立情形的，在合并、分立前，应当向海关报告，依法缴清税款。
Article 55. In cases where taxpayers having payable duty undergo merger or division, they shall report to the customs before the merger or division and pay the duty payable.
第五十五条欠税的纳税义务人，有合并、分立情形的，在合并、分立前，应当向海关报告，依法缴清税款。
Article 55. In cases where taxpayers having payable duty undergo merger or division, they shall report to the customs before the merger or division and pay the duty payable.
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