(
one
)
《
middle
Paragraph 2 of Article 38 of People's Republic of China (PRC) Tax Collection and Management Law: "If a taxpayer pays taxes within the time limit specified in the preceding paragraph, the tax authorities must immediately lift the tax preservation measures; If it fails to pay 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 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. "
(II) Article 40 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection: "Taxpayers and withholding agents engaged in production and business operations fail to pay or remit tax within the prescribed time limit, and tax payment guarantors fail to pay the guaranteed tax within the prescribed time limit, and the tax authorities shall order them 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:
(a) Notify banks or other financial institutions in writing to withhold taxes from their deposits;
(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. "
(3) Article 55 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection: "When the tax authorities conduct tax inspections on taxpayers engaged in production and business operations in accordance with the law during the previous tax payment period, they find that taxpayers have obvious signs of evading their tax payment obligations and transferring or concealing their taxable commodities, goods and other property or taxable income, they may take tax preservation measures or compulsory enforcement measures in accordance with the approval authority prescribed in this Law."
(4) Paragraph 3 of Article 88 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection: "If a party fails to apply for administrative reconsideration, bring a lawsuit to the people's court or fail to perform the punishment decision of the tax authorities within the time limit, the tax authorities that made the punishment decision may take compulsory enforcement measures as stipulated in Article 40 of this Law or apply to the people's court for compulsory enforcement."
(V) Article 11 of the Working Rules for Implementing Compulsory Tax Measures by Local Taxation Bureau of Heilongjiang Province stipulates: "Where the tax source management, inspection implementation, inspection implementation and other departments of local tax authorities intend to implement compulsory tax measures or submit them to the people's court for compulsory enforcement, they shall fill out the Approval Form for Tax Administrative Law Enforcement, and submit it to the Policy and Regulation Department for review together with basic information, illegal facts, measures to be taken and legal basis. The person subjected to execution shall sign an audit opinion after being examined and confirmed by the Policy and Regulation Department and report it to the county level or above.