Please refer to the following laws and regulations for details:

Law of the People's Republic of China on Tax Administration

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Article 38 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 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 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.

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Article 40 If a taxpayer or withholding agent engaged in production or business operations fails to pay or remit the tax within the prescribed time limit, and the tax payment guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authorities shall order him to pay within the prescribed time limit. If he fails to pay within the time limit, the tax authorities may take the following enforcement measures with the approval of the director of the tax bureau (sub-bureau) at or above the county level:

(1) Notify its bank or other financial institution in writing to withhold taxes from its deposits;

(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.

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