1. Seizure and seizure of property: The tax authorities can seize and detain the taxpayer's property to ensure that the payable tax is paid off;

2. Freezing bank accounts: The tax authorities can freeze taxpayers' bank accounts to prevent them from transferring funds to other accounts, thus avoiding paying taxes;

3. Restrictions on leaving the country: For taxpayers who are in arrears with taxes, the tax authorities can restrict them from leaving the country to ensure that they can fulfill their tax obligations in time.

What do you mean by tax preservation measures?

Tax preservation measures refer to administrative compulsory measures taken by tax authorities to restrict taxpayers with tax obligations from handling deposits, commodities, goods and other property that can be used for tax payment within the prescribed tax payment period. Its purpose is to prevent taxpayers from evading their tax obligations, to prevent future tax collection from being impossible or difficult to guarantee, and to ensure the timely and full storage of state taxes.

To sum up, there are three kinds: seizure, seizure of property, freezing of bank accounts, and restrictions on leaving the country.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" thirty-eighth.

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. If a taxpayer cannot provide a tax payment guarantee, the tax authorities may take the following tax preservation measures with the approval of the tax bureau (sub-bureau) at or above the county level:

(1) Notify the taxpayer's bank or other financial institution in writing to freeze the taxpayer's deposits equivalent to the taxable amount;

(2) Seizing or sealing up the taxpayer's commodities, goods or other property whose value is equivalent to the tax payable.

If the taxpayer pays the tax within the time limit specified in the preceding paragraph, the tax authorities must immediately lift the tax preservation measures; If it fails to pay the tax 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 notify the taxpayer's bank or other financial institution in writing to withhold the tax from its frozen deposits, or auction or sell the goods, articles or other property that have been sealed up or detained according to law, and use the proceeds from the auction or sale to offset the tax.

Houses and articles necessary for individuals and their dependents to maintain their lives are not within the scope of tax preservation measures.