Option A: Taxpayers who owe more than 50,000 yuan in taxes should report to the tax authorities before disposing of their real estate or large assets; Scheme B: Taxpayers, withholding agents and tax payment guarantors are no longer required to pay the supplementary tax and late payment fee at the same time, and the supplementary tax can be paid first, and then the late payment fee can be paid according to law; Option D, the tax clearing system is applicable to all natural persons, legal representatives of legal persons and heads of other economic organizations, including foreigners, stateless persons and Chinese citizens, and they are obliged to pay taxes according to the provisions of China's tax law.