1, taxpayers of enterprises and units who owe less than 2 million yuan (excluding 2 million yuan), and individual industrial and commercial households and other individuals who owe less than100000 yuan (excluding100000 yuan) shall be announced by the county-level tax bureau (sub-bureau) in the tax service hall.
2, enterprises, taxpayers in arrears of more than 2 million yuan (including 2 million yuan), individual industrial and commercial households and other individuals in arrears of tax100000 yuan (including100000 yuan), by the local (city) level tax bureau (branch) announcement.