tax arrears短语¹³¹⁶²⁰⁺³ 基本例句 欠税 Where foreign investors merge with a state-owned enterprise, hold shares, or have joint shares in restructuring a state-owned enterprise, the tax arrears can be exempt if approved. 外国投资者并购、控股或参股改造国有企业，对原国有企业历史形成的确实难以归还的历史欠税，经批准给予豁免。 www.liaoning-de.gov.cn