The tax arrears announcement shall be revoked after the tax payment is made. If there is no list in the next tax arrears announcement, it will be eliminated. After the tax has occurred, the tax authorities should call for payment according to law, and calculate the late payment fee strictly on a daily basis until tax preservation and tax enforcement measures are taken to clear up the tax arrears. The announcement of tax arrears can effectively urge taxpayers to pay tax arrears consciously, prevent the occurrence of new tax arrears, and ensure the timely and full storage of state taxes.

Legal objectivity:

Paragraph 3 of Article 45 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection "The tax authorities shall publish it regularly".