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.
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