Dispositions of large assets are reported to tax authorities including sales of inventory. According to Article 49 of the "Tax Collection and Management Law of the People's Republic of China" (amended by the 14th Session of the Standing Committee of the 12th National People's Congress): Taxpayers with large amounts of unpaid taxes shall be Before disposing of its real estate or large assets, it must report to the tax authorities. The amount of tax arrears is relatively large, which means the tax arrears are more than 50,000 yuan. According to the "Notice of the State Administration of Taxation on Further Strengthening the Management of Tax Arrears": Any taxpayer who fails to pay the tax arrears shall regularly report to the competent tax authorities on their production and operations, capital transactions, claims and debts, investments and reasons for tax arrears. In the case of debt settlement plans and other situations, the reporting interval is determined by each locality based on the degree of tax arrears, but the maximum period shall not exceed three months. If a taxpayer who owes taxes engages in merger, division, cancellation, bankruptcy or disposal of large assets, the taxpayer should be required to report to the competent tax authorities at any time. The tax authorities should notify tax arrears to report in the prescribed format, and the tax authorities will establish tax arrears files accordingly to achieve dynamic monitoring of each tax arrears. Please consult the tax authorities for details.