The staff who have received the freezing procedures of the tax bureau must immediately start to lift the work. Under normal circumstances, the freeze can be lifted in half an hour, and it may be extended by one or two working days during the busy tax period.

The tax situation mainly includes the following contents:

1, tax arrears, which means that the taxpayer fails to pay the tax on time and the tax authorities approve the extension of tax payment;

2. Wrong collection and wrong payment refers to the situation that taxpayers or tax authorities need to pay back the underpaid or unpaid tax due to calculation errors, negligence and other reasons;

3. Illegal collection refers to the situation that taxpayers and withholding agents owe taxes or evade taxes, and the tax authorities recover the taxes they have underpaid or unpaid and impose a fine;

Legal basis:

People's Republic of China (PRC) tax collection management law

first

This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

second

This law is applicable to the collection and management of various taxes collected by tax authorities according to law.

essay

The collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.