Tax payment guarantee refers to the behavior that taxpayers or other natural persons, legal persons and economic organizations, with the consent or confirmation of the tax authorities, provide guarantees for the taxes and late payment fees payable by taxpayers by means of guarantee, mortgage and pledge. Tax payment guarantors include tax payment guarantors who provide tax payment guarantees for taxpayers by way of guarantee, and other third parties who provide tax payment guarantees for taxpayers with property without or all security interests. The tax payment guarantee is applicable to taxpayers under any of the following circumstances: First, the tax authorities have reason to believe that taxpayers engaged in production and business operations evade their tax payment obligations, order them to pay the tax payable within the time limit before the tax payment period, and find that taxpayers have obvious signs of transferring or hiding their taxable commodities, goods and other property or taxable income within the time limit, and instruct them to provide tax payment guarantees; Second, taxpayers who have not paid taxes or late fees or their legal representatives need to leave the country; Third, there is a tax dispute between the taxpayer and the tax authorities, and the taxpayer fails to pay the tax and needs to apply for administrative reconsideration; Fourth, other circumstances in which tax payment guarantees can be provided as stipulated by tax laws and administrative regulations.

Edit the tax guarantee form in this paragraph.

1. The tax payment guarantor provided by the taxpayer and recognized by the competent tax authorities shall be a citizen, legal person or other economic organization with tax payment capacity in China recognized by the competent tax authorities. State organs cannot act as tax payment guarantors; 2. Taxpayers use their own property as collateral for tax payment; 3. The taxpayer pays the deposit in advance.

Edit the scope of tax guarantee in this paragraph.

The scope of tax payment guarantee includes taxes, late fees and expenses for realizing taxes and late fees. Expenses include mortgage, pledge registration fee, pledge storage fee, and related expenses such as storage, auction and sale of secured property. The value of the property and rights used for tax payment guarantee shall not be lower than the tax payable and the overdue fine, and the related expenses shall be considered. If the property value of the tax payment guarantee is not enough to offset the tax payment and overdue fine, the tax authorities shall continue to recover from the taxpayer or tax payment guarantor who provided the guarantee.

Edit the type of tax guarantee in this section.

(1) Classification by tax payment guarantee reasons 1. Tax guarantee before the implementation of tax preservation measures. The so-called tax preservation refers to a series of systems stipulated in the tax law to ensure the timely and full payment of state taxes when the tax payment is in danger due to the taxpayer's behavior before the expiration of the tax payment period. For example, Article 38 of China's Tax Administration Law stipulates: "The tax authorities have reason to believe that taxpayers engaged in production and business operations have evaded their tax obligations. 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 the taxpayer fails to provide 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: ……… ". Exit tax payment guarantee means that 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 exit-entry administration authorities to prevent them from leaving the country. Article 44 of China's Tax Administration Law stipulates: "If a taxpayer or his legal representative who is in arrears needs to leave the country, he shall settle the tax payable, late payment fee or provide guarantee to the tax authorities before leaving the country. If the taxes and late fees are not settled and the guarantee is not provided, the tax authorities may notify the exit administration authorities to prevent them from leaving the country. " People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and the Ministry of Public Security jointly promulgated the "Implementation Measures for Preventing Taxpayers from Leaving the Country" on 1996, which further clarified the objects to be prevented from leaving the country. 3. The tax payment guarantee applicable to the reconsideration of tax disputes refers to a tax payment guarantee system in which taxpayers, withholding agents and tax payment guarantors can provide corresponding guarantees to the tax authorities and then apply for administrative reconsideration when there is a tax dispute with the tax administrative authorities. Paragraph 1 of Article 88 of China's Tax Administration Law stipulates: "Taxpayers, withholding agents and tax payment guarantors must first pay or remit taxes, late fees or provide corresponding guarantees according to the tax decision of the tax authorities, and then they can apply for administrative reconsideration according to law. "4. The tax payment guarantee adopted by the customs refers to the guarantee provided by the customs for taxpayers of import and export goods to find obvious signs of transferring or hiding their taxable goods and other property within the prescribed tax payment period. Article 6 1 of China's Customs Law stipulates that "if the taxpayer of import and export goods has obvious signs of transferring or concealing his taxable goods and other property within the prescribed tax period, the customs may order the taxpayer to provide guarantee". (2) Taxpayer's guarantee can be divided into personal guarantee and material guarantee according to different forms. Article 6 1 of China's Detailed Rules for the Implementation of the Tax Administration Law stipulates: "The guarantees mentioned in Articles 38 and 88 of the Tax Administration Law include tax payment guarantees provided by taxpayers recognized by tax authorities, as well as guarantees provided by taxpayers or third parties with property with no security interest or insufficient security interest". It can be seen that the current tax payment guarantee system in China is also divided into two forms: the guarantee for taxpayers and the property guarantee for taxpayers or third parties. According to China's Guarantee Law, a person's guarantee is a guarantee. There are four forms of guarantee: mortgage, pledge, lien and deposit. There is no objection that tax payment guarantee can be mortgaged or pledged, but there are two ways worth discussing: deposit and lien. Deposit refers to a certain amount of money paid by one party to the other party in advance to ensure the realization of creditor's rights when or after the contract is concluded and before the contract is performed. Deposit is a kind of mutual guarantee between the two parties, but in the legal relationship of tax payment guarantee, as far as tax debt is concerned, only the obligations of the taxpayer and the tax payment guarantor are unilateral contracts, and there is no problem that the tax authorities guarantee the taxpayer or the tax payment guarantor. Therefore, the deposit is not applicable to tax payment guarantee. Lien refers to the legal possession of other people's property according to a specific contract, and the retention of the property when the resulting creditor's rights are due and unpaid. Lien is a legal security interest. For example, Article 84 of China's Guarantee Law and Article 264 of China's Contract Law stipulate four contract forms of lien. Except for a specific contract, a lien cannot be established if the debtor's property is legally possessed. Generally speaking, lien as a tax payment guarantee is also inappropriate. Therefore, tax payment guarantee should include three forms: guarantee, mortgage and pledge, namely, guarantee tax payment guarantee, mortgage tax payment guarantee and pledge tax payment guarantee. (3) According to the classification of tax payment guarantee, tax payment guarantee can be divided into two types: tax payment guarantee proposed by tax authorities and tax payment guarantee proposed by taxpayers, withholding agents and tax payment guarantors. The tax payment guarantee system was originally designed to ensure the smooth implementation of national tax collection and management and the realization of national tax debts, so the tax payment guarantee is usually put forward by the national tax authorities to taxpayers or withholding agents, such as the provisions in Articles 38 and 44 of the Tax Administration Law and Article 6 1 of the Customs Law. On the other hand, Article 88 of China's Tax Administration Law stipulates that taxpayers, withholding agents, tax payment guarantors and tax authorities may use tax payment guarantees instead of paying or remitting taxes and late fees, giving the applicant the right to choose. This is the "right to provide security" given to taxpayers by China's tax administration law, because tax administrative reconsideration is made jointly by taxpayers, withholding agents and tax authorities.

Edit the legal basis of China tax payment guarantee in this paragraph.

There are two basic laws and regulations on the legal basis: the Trial Measures for Tax Payment Guarantee [1] and the Law of People's Republic of China (PRC) on Tax Collection and Management (the new tax collection and management law) [2].