◎ 抗稅 kàngshuì
[tax dodge;refuse to pay taxes] 抗拒納稅

上稅

1.refuse to pay tax; tax dodge

負(fù)有納稅義務(wù)的單位或個人抗拒按照稅收法規(guī)納稅的行為。情節(jié)嚴(yán)重的則構(gòu)成抗稅罪。