First, ordered to pay within a time limit. If a taxpayer, withholding agent or tax payment guarantor fails to pay or remit the tax or provide tax payment guarantee within the prescribed time limit, the competent tax authorities shall order him to pay within a specified time limit.
Second, the approval of the tax authorities at or above the county level. If it is ordered to expire within a time limit and has not been paid, compulsory measures may be implemented after examination and approval by the director of the tax bureau (branch) at or above the county level.
Third, the implementation of the above two measures to withhold or offset taxes and late fees. Among the enforcement measures, the acts of seizure, sealing up, auction or sale according to law are continuous, that is, after seizure and sealing up, taxpayers are no longer given time to automatically perform their tax obligations, and the tax authorities can auction or sell directly to offset the tax with their income.
It should be noted that the tax authorities must have more than two people present when seizing or sealing up, and inform the person subjected to execution or his adult family members to be present, otherwise the seizure and sealing up measures cannot be taken directly. However, if the person subjected to execution or an adult family member refuses to be present after receiving the notice, it will not affect the execution. At the same time, the tax authorities shall notify the relevant units and grassroots organizations. They are witnesses to the seizure and sealing up of property, and they are also assistants to the tax authorities in carrying out their work.
In addition, the seizure, sealing up and auction of the goods, goods or other property of the person subjected to execution shall be limited to the tax payable. For the necessary production tools of the person subjected to execution, the necessities of life of the person subjected to execution and his dependent family members shall be kept, and they shall not be detained, sealed up or auctioned.
2. Summary procedure
According to Article 55 of the new Tax Administration Law, "When the tax authorities conduct tax inspection on taxpayers engaged in production and business operations in previous tax periods according to law, they find that taxpayers have evaded their tax obligations and have obvious signs of transferring or hiding their taxable commodities, goods and other property or taxable income, they can take tax preservation or compulsory enforcement measures according to the approval authority stipulated in this Law." Under the circumstances stipulated in this article, as long as it is approved by the director of the tax bureau (sub-bureau) at or above the county level, compulsory enforcement measures can be taken without first ordering it to pay within a time limit. According to the third paragraph of Article 88 of the new Tax Administration Law, if a party who violates the tax law fails to apply for reconsideration, file a lawsuit with the people's court or perform the punishment decision of the tax authorities within the time limit, the tax authorities that made the punishment decision may take compulsory enforcement measures as stipulated in Article 40 of this Law. Need to explain three points:
1. This measure can adopt simple procedures without preconditions and procedures.
2. The tax authorities that have made the punishment decision may take enforcement measures under prescribed conditions without the approval of the director of the tax bureau (sub-bureau) at or above the county level. According to the provisions of the new Tax Administration Law, the decision on tax administrative punishment is generally made by the tax authorities at or above the county level, while the tax office can decide on the fine of less than 2,000 yuan. Therefore, the authorities that make the punishment decision include both tax authorities at or above the county level and those below the county level.
3. The scope of enforcement measures shall be limited to the amount equivalent to the penalty, and the enforcement shall not be extended.