欠税是指纳税人、扣缴义务人超过征收法律法规规定或税务机关依照税收法律、法规规定的纳税期限，未缴或少缴税款的行为。欠税数额不满1万元，尚未构成犯罪的，由税务机关追缴欠缴的税款、滞纳金，并处欠缴税款50%以上5 倍以下的罚款。
... outstanding negotiable certificate of deposit未兑现的可转让存款证 outstanding tax欠税 outstanding uncapitalized interest尚未支付且未化作本金的利息 ...
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非居民企业欠税追缴告知书 Notification of Recovering Overdue Tax of Non-resident Enterprises
欠税者 tax defaulter
拖欠税款 tax in default ; [税收] delinquent tax ; beinarrearswithtaxpayment
拖欠税款人 defaulter
欠税拍卖 tax sale
欠税人 [税收] defaulting taxpayer ; defaulteroftax
所欠税款 Less tax
欠税通知 notice of deficiency
欠税财产承受证 tax certificate
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经济学家预计，联邦政府征收的拖欠税款占总税款的比例，将远低于实施类似计划的州政府。
Economists projected that the federal government would collect a far lower percentage of total tax owed by delinquents than did state governments implementing similar programs.
为了增加收入，联邦政府计划了一项税收赦免计划，允许欠税者支付所有欠税而不付加收的财政罚款。
In order to raise revenue, the federal government planned a tax amnesty program that allows tax delinquents to pay all owed tax without added financial penalty.
有人需要在拍卖中支付18万美元的拖欠税款。
Someone would need to pay the $180,000 delinquent tax note at auction.
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