Auction refers to the way that the tax authorities entrust the tax-free property to an auction institution according to law and transfer the specific property to the highest bidder in the form of open bidding. ?
Sale means that the tax authorities entrust commercial enterprises to sell tax-free property on their behalf, order taxpayers to deal with it within a time limit or change the price by the tax authorities. ?
Duty-free property refers to commodities, goods, other property or property rights that are sealed up or detained by tax authorities according to law or should be enforced according to regulations. ?
The person subjected to execution refers to the taxpayer, withholding agent or tax payment guarantor engaged in production and operation and other tax administration counterparts. Under any of the following circumstances, the tax authorities shall auction or sell off according to law:
(a) after taking tax preservation measures, the tax has not been paid at the expiration of the time limit; ?
(two) after the establishment of the tax payment guarantee, the guaranteed tax has not been paid at the expiration of the time limit;
(3) Failing to perform the tax treatment decision according to the provisions within the time limit; ?
(4) Failing to perform the reconsideration decision within the time limit; ?
(5) Failing to perform the decision on tax administrative punishment within the prescribed time limit; ?
(six) others have been ordered to pay within a time limit, and the tax has not been paid within the time limit; ?
Where items (3) to (6) of the preceding paragraph are enforced, the sealing up and seizure shall be conducted before the auction or sale (or at the same time), and the sealing up and seizure procedures shall be handled. The tax authorities shall determine the order of auction and sale of tax-free property in accordance with the principle of auction priority:
(1) Entrusting an auction institution established according to law to auction; ?
(2) If it is impossible or inappropriate to entrust an auction, it may entrust a local commercial enterprise to sell it on its behalf, or order the person subjected to execution to handle it within a time limit; ?
(3) If it cannot be sold by a commercial enterprise and the person subjected to execution cannot handle it, the tax authorities will handle it at another price. ?
Commodities, goods and other property prohibited by the state from trading freely shall be handed over to the relevant units for purchase at the price stipulated by the state. The tax authorities auction tax-free property in accordance with the following procedures:
(1) To make a decision to auction (sell off) tax-free property, and issue a decision on auction (sell off) tax-free property to the person subjected to execution after being approved by the director of the tax bureau (sub-bureau) at or above the county level.
Articles or property rights that need to be approved according to laws and regulations shall go through the examination and approval procedures according to law before auction or sale. ?
(two) to verify the commodities, goods or other property that need to be auctioned or sold. Before auction or sale, it shall check the special receipt and list of seized commodities, goods and property, verify the right relationship between the person subjected to execution and the tax-deductible property, and check whether the list of commodities, goods or other property to be auctioned or sold is consistent with the receipt or list. ?
(3) In accordance with the order and procedures stipulated in these Measures, entrust the auction and sale, fill in the list of auction (sale) properties, sign an entrusted auction contract with the auction institution, sign an entrusted sale contract with the entrusted commercial enterprise, issue a notice on tax matters to the person subjected to execution, and settle the price according to the regulations. ?
(4) Using the proceeds from auction or sale to pay the expenses that should be borne by the person subjected to execution in the process of sealing up, distraining, sealing up, auction or sale according to law. ?
(5) After paying relevant fees, the proceeds from auction and sale shall be used to offset unpaid taxes and late fees, and shall be used to offset fines according to regulations. ?
(6) After the proceeds from auction and sale have paid the expenses of sealing up, distraining, sealing up, auction and sale, as well as the tax offset and overdue fine, the remaining part shall be returned to the person subjected to execution within 3 working days. ?
(seven) the tax authorities shall notify the person subjected to execution to include all the proceeds from auction and sale in the current period, and declare and pay all kinds of taxes payable in the current period.
If the proceeds from auction or sale are insufficient to offset the tax payment and overdue fine, the tax authorities shall continue to recover them. In addition to the market price or the price can be determined according to the usual method, the tax-deductible property shall be entrusted to a legally established appraisal institution with corresponding qualifications for quality appraisal and price evaluation, and the appraisal and evaluation results shall be informed to the person subjected to execution.
The auction of tax-free property shall determine the reserve price, which shall be determined by the tax authorities through consultation with the person subjected to execution. If negotiation fails, it shall be determined by the tax authorities with reference to the market price, ex-factory price or evaluation price. ? The tax authorities shall provide the following materials to the auction institution:
(a) the certificate of the tax authorities and the power of attorney to entrust the auction; ?
(two) the decision to auction (sell) tax-free property; ?
(three) the auction (sale) list of property; ?
(four) the quality appraisal and price evaluation results of tax-free property; ?
(5) Other materials related to auction activities. The tax authorities shall sign a written auction contract with the auction institution. An auction contract shall include the following contents:
(1) Names, domiciles and legal representatives of tax authorities and auction institutions;
(2) The name, specification, quantity, quality, storage place or location, old and new degree or service life of the auction target;
(3) The time and place of auction, the time and manner of delivery or transfer of auction targets, and the manner and expenses of auction announcement; ?
(four) the auction price settlement method and the price payment period; ?
(5) Commission standard, payment method and time limit; ?
(6) Liability for breach of contract; ?
(seven) other matters agreed by both parties. After the auction fails, the tax authorities may sell the tax-deductible property after consultation with the person subjected to execution; If the person subjected to execution does not agree to the sale, a second auction shall be held. Second auction of real estate and cultural relics. ?
If the second auction is still unsuccessful, the tax authorities shall sell off the tax offset, late payment fee or fine. ?
If it is auctioned again by streaming auction, the reserve price shall not be lower than 2/3 of the reserve price of the last auction. The following tax-exempt properties can not be entrusted for auction or should not be auctioned, which can be sold by local commercial enterprises or ordered to be sold within a time limit:
(1) Fresh, perishable and ineffective commodities and goods; ?
(2) Selling tax-free property once or twice through auction procedures; ?
(three) the auction institution does not accept the auction of tax-exempt property. The price of selling duty-free property shall be determined by referring to the market price and ex-factory price of similar goods and following the principles of fairness, reasonableness and legality. The tax authorities shall negotiate with the person subjected to execution whether it is necessary to invite an evaluation agency to conduct price evaluation. If the person subjected to execution considers it necessary, the tax authorities shall entrust an evaluation agency to make an evaluation and determine the selling price according to the evaluation price. ?
For commodities, goods or other properties that are priced by the government, the price shall be determined by the competent pricing department of the government according to the pricing authority and scope. Commodities, goods or other property subject to government-guided prices shall be determined according to the benchmark price and its floating range specified within the pricing authority and scope. ?
The sale price of tax-free property sold by auction shall not be less than two-thirds of the reserve price of the last auction. Where a commercial enterprise is entrusted to sell on a commission basis, the entrusted commercial enterprise shall be confirmed by the tax authorities at or above the county level, sign a commission contract with the commercial enterprise, and agree on the sales price in accordance with the nuclear price method stipulated in Article 21 of these Measures. The consignment sales contract shall include the following contents:
(1) The names, addresses and legal representatives of the tax authorities and commercial enterprises;
(2) The name, specifications, quantity, quality, storage place or location, degree of newness or service life of the commodities, goods or other property sold; ?
(3) Time, place and expenses for selling commodities, goods or other property; ?
(four) the settlement method of the sales price and the payment period of the price; ?
(5) Liability for breach of contract; ?
(6) Other matters agreed by both parties. If it cannot be sold by a commercial enterprise and the person subjected to execution cannot handle it, the tax authorities shall handle it at another price. ?
In any of the following circumstances, a commercial enterprise cannot be entrusted to sell on its behalf:
(1) The tax authorities have contacted and negotiated with two or more commercial enterprises, and failed to reach an entrusted sales; ?
(2) After the tax authorities collect agency sales in the news media, there are no applicants or individuals within 10 days from the date of publication of the collection announcement, or no agency agreement has been reached after the application.
(3) A commercial enterprise that has reached a consignment agreement is still unable to sell the goods, commodities or other property entrusted by the tax authorities within 15 days after the second approved price. ?
The person subjected to execution cannot handle it, including refusing to handle it, failing to handle it within the time limit, etc. When changing the price, the tax authorities shall, in accordance with the principles stipulated in Article 21 of these Measures, determine the price by not less than two-thirds of the pricing of the first two sales methods.
Before the tax authorities implement the sale, they shall publish an announcement on the tax service hall, the website of the tax authorities or the local news media, explaining the name, specification, quantity, quality, old and new degree or service life, sale price, sale time and other matters of the property to be sold; The sale will be implemented after the announcement of 10. ?
/kloc-If the tax authorities fail to realize the sales after 0/0, the tax authorities can re-verify the price, issue a sales announcement again and organize the sales. The re-approved price shall not be less than 2/3 of the initial pricing. ?
If it has not been sold after the second pricing, it shall be sold at a price acceptable to the market.