Legal analysis: there are two forms of tax payment guarantee: first, when the taxpayer fails to fulfill his tax payment obligations, the tax authorities have the right to dispose of the collateral to meet the tax payment requirements from its price; The second is personal guarantee, that is, the third party who bears the insurance liability agrees with the tax authorities that if the taxpayer fails to perform his obligations, he will perform his responsibilities on his behalf.

Legal basis: Trial Measures for Tax Payment Guarantee Article 2 The term "tax payment guarantee" as mentioned in these Measures refers to the act of a taxpayer or other natural person, legal person or economic organization providing a guarantee for the tax payable by the taxpayer by way of guarantee, mortgage or pledge with the consent or confirmation of the tax authorities. Tax payment guarantors include tax payment guarantors who provide tax payment guarantees for taxpayers by way of guarantee, and other third parties who provide tax payment guarantees for taxpayers with property without or all security interests.