Tax arrears: it refers to the behavior of a taxpayer who fails to pay or underpays tax due to some reason beyond the tax payment deadline approved by the tax authority. In addition to ordering the tax owing party to pay the tax owed in accordance with the regulations, the tax authority will also charge a late fee for the tax owed on a daily basis from the date of late payment.
According to the above definition, which of the followings is tax arrears?
Li Lin is a migrant worker from another place. On the basis of working for others for two years, he found that decorating houses is currently a consumer hot spot, so he united several migrant workers to form a decoration team. They work as the need goes. As they are mobile, it is difficult for the taxation and industrial and commercial departments to manage them, and there is no way for them to pay taxes.