Article 54 With the approval of the director of the tax bureau (sub-bureau) at or above the county level, the deposit accounts of taxpayers and withholding agents engaged in production and business operations in banks or other financial institutions shall be inquired with the Certificate of Permission to Inquire about Deposit Accounts in a unified format throughout the country. When investigating cases of tax violations, the tax authorities may inquire about the savings deposits of the suspects with the approval of the director of the tax bureau (sub-bureau) at or above the city with districts or autonomous prefectures. The information obtained by the tax authorities shall not be used for purposes other than taxation.

2. no.

Article 88 of the Tax Administration Law When a taxpayer, withholding agent or tax payment guarantor has a dispute with the tax authorities, they must first pay or remit the tax, late payment fee or provide corresponding guarantee according to the tax decision of the tax authorities, and then they can apply for administrative reconsideration according to law; If he refuses to accept the decision of administrative reconsideration, he may bring a lawsuit to the people's court according to law.

If a party refuses to accept the punishment decision, enforcement measures or tax preservation measures of the tax authorities, it may apply for administrative reconsideration or bring a lawsuit to the people's court according to law.

3. Right

Detailed Rules Article 37 If a taxpayer or withholding agent is unable to file a tax return or submit a report on tax withheld and remitted or collected on time due to force majeure, it may postpone the processing; However, it shall report to the tax authorities immediately after the force majeure situation is eliminated. The tax authorities shall ascertain the facts and approve them.