Legal analysis: In case of overdue payment of taxes, the tax authorities shall, in addition to ordering it to be paid within a time limit, impose a daily overdue fine of 0.5% of the overdue taxes from the date of overdue payment. The tax authorities shall order them to pay within a time limit, and if they fail to pay within the time limit, the tax authorities shall take compulsory measures.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 32 If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order him to pay the tax within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue payment.

Article 40 If a taxpayer or withholding agent engaged in production or business operations fails to pay or remit the tax within the prescribed time limit, and the tax payment guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authorities shall order him 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: (1) notify its bank or other financial institution in writing to withhold tax from its deposit; (2) Seizure, sealing up, auction or sale according to law. 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. Houses and articles necessary for individuals and their dependents to maintain their lives are not within the scope of compulsory enforcement measures.