For example, the tax authorities may freeze accounts if they think that taxpayers engaged in production and business operations evade their tax obligations. However, if an enterprise in arrears fails to pay taxes within the time limit, the tax authorities may directly deduct taxes from the bank account of the enterprise or seal up other properties of the enterprise, but may not directly freeze the bank account of the enterprise.

What needs to be made clear is that if the tax bureau finds that the taxpayer has evaded taxes during the inspection, and finds obvious signs of transferring or hiding his taxable commodities, goods and other property or taxable income within the time limit ordered to pay taxes, and the taxpayer cannot provide tax payment guarantee, the tax authorities may notify the taxpayer's bank or other financial institutions in writing to freeze the taxpayer's funds with the approval of the director of the tax bureau (sub-bureau) at or above the county level.

To sum up, the corporate bank accounts that the tax authorities require to be frozen need to be unfrozen. You can only go to the bank to go through the unfreezing formalities after handling the relevant tax matters and getting the result notice. As for the specific time limit, it depends on the actual situation, and the notice document finally issued by the tax authorities shall prevail.

Legal basis:

People's Republic of China (PRC) tax collection management law

essay

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 38

If the tax authorities have reason to believe that taxpayers engaged in production and business operations evade their tax obligations, they may order them to pay the tax payable within a prescribed time limit; If a taxpayer is found to have obviously transferred or concealed his taxable commodities, goods and other property or taxable income within a time limit, the tax authorities may order the taxpayer to provide tax payment guarantee.