I. Tax administrative punishment
Tax administrative punishment refers to the measures that citizens, legal persons or other organizations violate the order of tax collection and management, which does not constitute a crime, and should bear administrative legal responsibilities according to law, and the tax authorities will impose certain sanctions on them according to law. This is a specific administrative act that the tax authorities give the relative person a certain punishment, and it is also a litigation act. The tax authorities must implement administrative punishment in accordance with legal procedures and authority.
Second, the administrative punishment
Administrative punishment is a specific administrative act taken by administrative organs to restrict or deprive the relative person of personal freedom, property, reputation or other rights and interests, or impose new obligations, which embodies the strong nature of sanctions. Therefore, the state has specially formulated the Administrative Punishment Law to regulate the administrative punishment behavior of administrative organs.
legal ground
People's Republic of China (PRC) tax collection management law
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 it fails to pay within the time limit, the tax authorities may take the following compulsory 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 tax from its deposit;
(2) To seal up, detain, auction or sell off commodities, goods or other property whose value is equivalent to the tax payable according to law, and use the proceeds from auction or sale to offset the tax.
When the tax authorities take compulsory measures, they shall also enforce the overdue fines unpaid by the taxpayers, withholding agents and tax payment guarantors listed in the preceding paragraph.
Houses and articles necessary for individuals and their dependents to maintain their lives are not within the scope of compulsory enforcement measures.