If the person subjected to execution fails to pay or remit the tax within the time limit stipulated in the tax treatment decision, the inspection bureau may, with the approval of the director of the tax bureau, take compulsory measures according to law or apply to the people's court for compulsory execution according to law. If the tax payment guarantor confirmed by the Inspection Bureau fails to pay the guaranteed tax and late payment fee within the prescribed time limit, it shall be ordered to pay it within a time limit; If the payment is not made within the time limit, compulsory enforcement measures may be taken according to law with the approval of the director of the tax bureau.
If the person subjected to execution fails to apply for administrative reconsideration, bring a lawsuit to the people's court or perform the administrative punishment items specified in the Decision on Tax Administrative Punishment within the time limit, the inspection bureau may take compulsory measures according to law or apply to the people's court for compulsory execution according to law with the approval of the director of the tax bureau.
When the inspection bureau takes compulsory measures against the person subjected to execution, it shall serve the "Decision on Tax Enforcement" on the person subjected to execution, informing him of the contents, reasons and basis for taking compulsory measures and the right to apply for administrative reconsideration and bring an administrative lawsuit according to law.
When the Inspection Bureau withholds taxes, late fees and fines from the deposits of the bank where the person subjected to execution opens an account and other financial institutions, it shall serve the notice of tax withholding to the bank where the person subjected to execution opens an account and other financial institutions, withhold taxes, late fees and fines according to law, and send relevant tax payment vouchers to the person subjected to execution in time.
If the inspection bureau auctions or sells the commodities, goods and other property of the person subjected to execution, and the proceeds from the auction or sale are used to offset taxes, late fees and fines, it shall seal up and detain them according to law before the auction or sale.
Before auctioning or selling off the commodities, goods and other property of the person subjected to execution, the inspection bureau shall make a Decision on Auction/Sale of Duty-free Property, which shall be delivered to the person subjected to execution after being approved by the Director of the Tax Bureau. After the auction and sale are realized, the tax, late payment fee and fine shall be put into storage within 3 working days after the settlement and collection of the price, and a notice of the auction and sale result shall be issued, listing the goods, articles or other property seized and sealed up by auction and sale, and delivered to the person subjected to execution after being audited by the director of the inspection bureau.
After the proceeds from auction and sale are offset against taxes, late fees, fines and auction and sale expenses, if there is still surplus property that cannot be auctioned or sold, a notice of returning commodities, goods or other property shall be issued, and a list of returned commodities, goods or other property shall be made, delivered to the person subjected to execution, and returned to the person subjected to execution within 3 working days from the date of handling the formalities for warehousing the taxes, late fees and fines.
After the person subjected to execution has paid the taxes, late fees and fines within the prescribed time limit, or the inspection bureau has taken compulsory measures to recover the taxes, late fees and fines according to law, the executive department shall make a report on the implementation of tax inspection, which shall record the implementation process and results, the implementation measures taken, the tax documents used, etc. , signed and dated by the executor, and handed over to the judicial department for the record together with other tax documents and materials during the implementation.
If a suspected crime is found in the process of execution, the execution department shall promptly notify the judicial department to execute it, and put forward suggestions for transferring it to the public security organ.
If one of the following circumstances is found during the execution, the execution department shall fill in the Approval Form for Suspension of Execution of Tax Illegal Cases, with relevant evidential materials, and suspend the execution after the approval of the director of the Inspection Bureau: the person subjected to execution is dead or declared dead according to law, and the property for execution has not yet been determined; The person subjected to execution has not completed the bankruptcy liquidation procedure; Executable property is sealed up, detained or frozen by judicial organs or other state organs according to law, resulting in temporary impossibility of execution; Other circumstances under which execution can be suspended according to law.
After the suspension of execution disappears, the approval form for lifting the suspension of execution of tax illegal cases shall be filled in in time, and the execution shall be resumed after the approval of the director of the inspection bureau.
If the person subjected to execution has no property to offset the tax, and can't pay the tax according to the bankruptcy liquidation procedure, or there are other legal termination situations, the inspection bureau can fill in the Examination and Approval Form for Termination of Execution of Tax Illegal Cases, and terminate the execution after being audited by the relevant departments of the tax bureau and reported to the director of the tax bureau for approval in accordance with the powers and procedures stipulated in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).