1. The meaning of tax preservation. Tax preservation refers to the tax authorities’ actions before the specified tax payment deadline, where future tax collection cannot be guaranteed or is difficult to guarantee due to the taxpayer’s behavior or some objective reasons. Measures taken to restrict the taxpayer's handling or transfer of goods, goods or other property. 2. Forms of tax preservation There are two main forms of tax preservation: 1. Notifying the taxpayer’s bank or other financial institution in writing to suspend payment of the taxpayer’s deposits equivalent to the tax payable. 2. To seize or seize the taxpayer’s property equivalent to the tax payable.

3. The conditions for taking tax preservation measures are: 1. Only applicable to taxpayers engaged in production and business; 2. There must be grounds to believe that the taxpayer has clearly transferred or concealed its taxable properties or other behaviors or signs; 3. Must be in the Before the prescribed tax period and within the ordered payment deadline 4. Must be made when the taxpayer is unwilling or unable to provide guarantee 5. Must be approved by the director of the tax bureau (branch) at or above the county level