When the tax authorities find that taxpayers have obvious signs of transferring or hiding taxable commodities, goods and other property or taxable income within the time limit, they may instruct taxpayers to provide tax payment guarantees. Tax payment guarantee refers to the guarantee that the tax authorities require taxpayers to make to the tax authorities in order to ensure taxpayers to fulfill their tax obligations in full and on time.

(2) Tax preservation

Measures taken by the tax authorities to restrict taxpayers from disposing of or transferring commodities, goods or other property before the tax payment period because they have reason to believe that taxpayers engaged in production and business operations have evaded their tax payment obligations, or because of other objective reasons, which make it impossible or difficult to guarantee future tax collection.

(3) Enforcement

Compulsory measures refer to the administrative enforcement actions that tax authorities take compulsory measures according to law against taxpayers, withholding agents and tax payment guarantors who refuse to fulfill their statutory tax obligations, forcing them to fulfill their tax obligations. It is an important means for tax authorities to realize their tax power, maintain the necessary authority of administrative law enforcement and ensure taxpayers to fulfill their tax obligations.

Legal basis: Article 38 of the Law of the People's Republic of China on the Administration of Tax Collection. If the tax authorities have reason to believe that taxpayers engaged in production and business operations have evaded their tax obligations, they may order them to pay the tax payable within a time limit before the prescribed tax payment period. If a taxpayer is found to have obvious signs of transferring or concealing his taxable commodities, goods and other property or taxable income within the time limit, the tax authorities may instruct the taxpayer to provide tax payment guarantee. If the taxpayer cannot provide tax payment guarantee, with the approval of the director of the tax bureau (sub-bureau) at or above the county level, the tax authorities may take the following tax preservation measures: (1) notify the taxpayer's bank or other financial institutions 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 the tax has not been paid at the expiration of 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 institutions in writing to withhold tax from their frozen deposits, or auction or sell the seized or sealed goods, goods or other property according to law, and use the proceeds from auction or sale to offset tax. Houses and articles necessary for individuals and their dependents to maintain their lives are not within the scope of tax preservation measures.

Article 40 of the Law of the People's Republic of China on the Administration of Tax Collection, where taxpayers and withholding agents engaged in production and business operations fail to pay or remit tax within the prescribed time limit, and tax payment guarantors fail to pay the guaranteed tax within the prescribed time limit, the tax authorities shall order them to pay within the prescribed time limit. If they fail to pay 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 take the following enforcement measures: (1) Notify their bank or other financial institutions in writing to deposit money from them. (2) Seizing, sealing up, auctioning or selling commodities, goods or other property whose value is equivalent to the tax payable according to law, and using the proceeds from the auction or sale to offset the tax. When the tax authorities take enforcement measures, they shall also enforce the overdue fines unpaid by the taxpayers, withholding agents and tax payment guarantors listed in the preceding paragraph. Housing and articles necessary for individuals and their dependents to maintain their lives are not within the scope of compulsory enforcement measures.