No. Historical tax arrears announcement is an announcement issued by the state through the tax department, which is made public when there is tax arrears in the process of enterprise tax payment. Will affect the reputation and reputation of enterprises, and even affect the business activities of enterprises. Therefore, eliminating the tax arrears announcement has become a problem that enterprises must solve. The historical tax arrears announcement of the enterprise can only reflect the past tax arrears of the enterprise, and cannot prove that the enterprise has paid taxes at present. Therefore, it is not possible to judge whether enterprises pay taxes only by historical tax arrears announcements.