1, direct delivery;
2, lien service;
3. Entrusted service;
4. Delivery by post;
5. Delivery of notice.
The tax authorities may take the following compulsory measures:
1. Notify its banks or other financial institutions in writing to withhold taxes from its deposits;
2. To seal up, detain, auction or sell commodities, goods or other property whose value is equivalent to the tax payable according to law, and use the proceeds from auction or sale to offset the tax.
The tax authorities have the right to conduct the following tax inspections:
1. Check the taxpayer's account books, accounting vouchers, statements and relevant materials, and check the tax account books, accounting vouchers and relevant materials withheld and remitted by withholding agents;
2. To inspect the taxpayer's taxable goods, articles or other property at the taxpayer's production and business premises and the place where the goods are stored, and to inspect the withholding agent's information related to withholding and collecting taxes;
3. Instruct taxpayers and withholding agents to provide documents, certification materials and relevant materials related to tax payment or tax withholding and collection;
4. Ask taxpayers and withholding agents about tax payment or withholding and collecting taxes;
5. Go to stations, docks, airports, postal enterprises and their branches to check the relevant documents, vouchers and relevant materials of taxpayers consigning or mailing taxable commodities, goods or other property;
6. With the approval of the director of the tax bureau (sub-bureau) at or above the county level, check the deposit accounts of taxpayers and withholding agents engaged in production and business operations in banks or other financial institutions with the certificate of permission for checking deposit accounts in a unified national format. When investigating cases of tax violations, the tax authorities may inquire about the savings deposits of the suspects with the approval of the director of the tax bureau (sub-bureau) at or above the city with districts or autonomous prefectures. The information obtained by the tax authorities shall not be used for purposes other than taxation.
To sum up, there are five ways to serve tax documents: direct service, lien service, entrusted service, mail service and announcement service. At present, the most commonly used and common is direct delivery, that is, sending tax documents directly to the recipient.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" ninth.
Tax authorities should strengthen team building and improve the political and professional quality of tax personnel.
Tax authorities and tax officials must enforce the law impartially, be loyal to their duties, be honest and upright, be polite to others, provide civilized service, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law.
Tax officials shall not ask for bribes, engage in malpractices for selfish ends, neglect their duties, and fail to levy or underpay the tax payable; Do not abuse their powers to pay more taxes or deliberately make things difficult for taxpayers and withholding agents.
Article 10
The tax authorities at all levels should establish and improve the internal control, supervision and management system.
The higher tax authorities shall supervise the law enforcement activities of the lower tax authorities according to law.
Tax authorities at all levels shall supervise and inspect the implementation of laws, administrative regulations and standards of honesty and self-discipline by their staff.