1. The ways of tax payment guarantee include the following:

(1) guarantee. Eligible taxpayers can serve as tax payment guarantors and provide corresponding guarantees to tax authorities;

(2) mortgage. For tax payment collateral, it can be provided by the taxpayer himself or by a third party;

(3) pledge. Taxpayers or guarantors provide movable property or certificates of rights as a guarantee for paying taxes.

2. Legal basis: Article 38 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.

If the tax authorities have reason to believe that taxpayers engaged in production and business operations evade their tax obligations, they may order them to pay the tax payable within a prescribed time limit; If a taxpayer is found to have obviously transferred or concealed his taxable commodities, goods and other property or taxable income within a time limit, the tax authorities may order the taxpayer to provide tax payment guarantee. If a taxpayer cannot provide a tax payment guarantee, the tax authorities may take the following tax preservation measures with the approval of the director of the tax bureau (sub-bureau) at or above the county level;

(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 it fails to pay the tax within 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 institution in writing to withhold the tax from its frozen deposits, or auction or sell the goods, articles or other property that have been sealed up or detained according to law, and use the proceeds from the auction or sale to offset the tax.

Houses and articles necessary for individuals and their dependents to maintain their lives are not within the scope of tax preservation measures.

2. Under what circumstances is it necessary to provide tax payment guarantee?

1. Tax guarantee before tax preservation measures are implemented. Before the expiration of the tax payment period, due to the taxpayer's behavior, there is a danger that the national tax cannot be realized;

2. Exit tax payment guarantee. The tax authorities must provide a guarantee to the tax authorities for taxpayers who owe taxes or their legal agents before leaving the country, otherwise the tax authorities can notify the entry-exit administration authorities to prevent them from leaving the country;

3. Tax payment guarantee is applicable to tax disputes. Taxpayers, withholding agents and tax payment guarantors can provide corresponding guarantees to the tax authorities when they have tax disputes with the tax administrative organs, and then apply for the tax payment guarantee system of administrative reconsideration;

4. Tax payment guarantee adopted by the customs. If the customs discovers that taxpayers of import and export goods have obvious signs of transferring or concealing their taxable goods and other property within the prescribed tax period, it shall require them to provide guarantees.