根据国家税务总局关于出口货物退（免）税若干问题的通知（国税发〔1999〕171号），其中并未直接涉及公司分立后税款偿还的具体规定。因此，关于分立后企业是否需要偿还分立前的欠税问题，需要依据《中华人民共和国税收征收管理法》等相关法律规定来判断。

根据《中华人民共和国税收征收管理法》第四十八条规定，纳税人分立、合并、变更经营形式或者终止经营的，应当按照国家有关规定办理税务登记，并依法结清应纳税款、滞纳金、罚款。因此，分立后的企业应当根据分立协议或相关法律规定，承担相应的税款偿还责任。

具体到本案，如果分立协议中明确了分立后的某家企业需要承担原公司的税款偿还责任，或者根据法律规定该企业应当承担这部分责任，那么该企业就需要偿还这100万元的税款。如果分立协议中未明确，或者法律没有规定该企业需要承担这部分责任，那么该企业可能不需要偿还这部分税款。

参考： - 国家税务总局关于出口货物退（免）税若干问题的通知 - [中华人民共和国税收征收管理法](http://www.npc.gov.cn/npc/c30834/201507/88b9e9e9e9e94e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e9e