Legal analysis: taxpayers and withholding agents engaged in production and business operations fail to pay or remit taxes within the prescribed time limit, and tax payment guarantors fail to pay the guaranteed taxes within the prescribed time limit. The tax authorities shall order them to pay within the prescribed time limit. If it fails to pay within the time limit, with the approval of the director of the tax bureau (sub-bureau) at or above the county level, the tax authorities may take the following tax enforcement measures: notify its bank or other financial institutions in writing to withhold tax from their deposits; The goods, goods or other property that are sealed up, detained, auctioned or sold with the value equivalent to the tax payable according to law shall be used to offset the tax.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 6 The state shall equip tax authorities at all levels with modern information technology in a planned way, strengthen the modernization of tax collection and management information systems, and establish and improve information sharing systems between tax authorities and other government administrative organs. Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the state, truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes.

Article 7 Tax authorities shall widely publicize tax laws and administrative regulations, popularize tax knowledge, and provide tax consultation services for taxpayers free of charge.

Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.