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?
Mr. XX was very lucky in a prize-winning event and won the first prize. The prize was an Audi car. He sold the car for 300,000 yuan and deposited all the money for the car sales in his personal account.