Under what circumstances tax preservation measures or tax enforcement measures may be taken

There are two main forms of tax preservation measures: one is to notify the taxpayer's bank or other financial institution in writing to suspend the payment of the taxpayer's deposit equivalent to the tax payable; The second is to seize or seal up the goods, goods or other property of the taxpayer whose value is equivalent to the tax payable. When the tax authorities conduct tax inspections on the taxpayers' tax payment in previous tax periods, they may take tax preservation measures if they find any of the following circumstances:

1) The taxpayer has evaded tax obligations. This conceals the taxpayer's ability to pay the tax, making it impossible for the tax authorities to recover the tax owed.

2) The taxpayer has obvious signs of transferring or concealing his taxable goods, goods and other taxable income. The so-called transfer refers to the means by which taxpayers change the location of their taxable commodities and goods to evade the investigation of the tax authorities. The so-called concealment refers to the means by which taxpayers conceal and conceal taxable commodities, goods and other taxable income, so that the tax authorities cannot trace them.

Tax enforcement measures refer to the behavior of taxpayers who fail to perform their statutory obligations within the prescribed time limit, and the tax authorities take statutory compulsory measures to compel them to perform their obligations. Its manifestations are: first, the taxpayer's bank or other financial institution notifying in writing to withhold tax from its deposits; The second is to seize, seal up, or auction commodities, goods, or other property whose value is equivalent to the tax payable, and use the auction proceeds to offset the tax.

Tax enforcement measures are not the same as tax preservation measures. First, it can not only be applied to taxpayers engaged in production and business operations. It can also be applied to withholding agents and tax guarantors.

Second, taxpayers who fail to fulfill their statutory obligations within the time limit must be admonished first and executed later. That is, only those who refuse to pay after the deadline can choose enforcement measures. Third, the tax enforcement measure must occur after the expiration of the order.

Fourth, before taking compulsory enforcement measures, it should be reported to the director of the tax bureau (sub-bureau) at or above the county level for approval. In view of the above differences, if the tax authorities find that a taxpayer has evaded taxes, obviously transferred or concealed taxable goods or income during the tax inspection, it should choose to apply tax preservation measures or tax enforcement measures according to the specific circumstances.

a. Law of the People's Republic of China on the Administration of Tax Collection

Article 38.

If the tax authorities have grounds to believe that a taxpayer engaged in production or business operation has evaded tax obligations, they may order the taxpayer to pay the tax payable within a specified time limit before the prescribed tax period; If a taxpayer is found to have obvious signs of transferring or concealing his taxable commodities, goods and other property or taxable income within the time limit, the tax authorities may instruct the taxpayer to provide a tax payment guarantee. If the taxpayer is unable to provide a guarantee for tax payment, the tax authorities may take the following tax preservation measures with the approval of the director of the tax bureau (branch) at or above the county level:

1) Notify the taxpayer's bank or other financial institution in writing to freeze the taxpayer's deposit in an amount equivalent to the tax payable;

2) Seizure or seizure of goods, goods or other property of the taxpayer whose value is equivalent to the tax payable.

Article 40. If a taxpayer or withholding agent engaged in production or business operation fails to pay or release the tax within the prescribed time limit, or the tax guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authorities shall order the taxpayer to pay the tax within the prescribed time limit, and if the tax fails to pay within the time limit, the tax authorities may take the following compulsory enforcement measures with the approval of the director of the tax bureau (branch) at or above the county level:

1) Notify in writing the bank or other financial institution where the account is opened to withhold taxes from their deposits;

2) Seizing, sealing, auctioning or selling commodities, goods or other property whose value is equivalent to the tax payable, and using the proceeds from the auction or sale to offset the taxes.

The main forms of tax preservation measures and tax enforcement measures are as follows:

1. Taxpayers engaged in production and operation. There are two scenarios here:

1) Failure to pay taxes within the prescribed time limit;

2) When the tax authorities conduct inspections in accordance with the law, there are acts of evading tax obligations, and there are obvious signs of transferring or concealing their taxable commodities, goods and other property or taxable income.

2. Withholding agents engaged in production and business operations who fail to pay taxes within the prescribed time limit;

3. The tax guarantor who fails to pay the guaranteed tax within the prescribed time limit;

4. The parties who do not apply for administrative reconsideration or file a lawsuit with the people's court within the time limit for the penalty decision of the tax authorities, and then perform it. The Tax Administration Law not only imposes fines on taxpayers and withholding agents, but also imposes penalties on other entities and individuals for violating tax laws and administrative regulations. Therefore, the scope of the above-mentioned parties is very broad, and it is not limited to taxpayers and withholding agents.

Legal basisArticle 1 of the Law of the People's Republic of China on the Administration of Tax Collection.

This Law is enacted in order to strengthen the administration of tax collection, standardize the collection and payment of taxes, safeguard state tax revenues, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***. No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Answer]: b, c, d

The scope of property that can be subject to tax preservation and enforcement measures includes motor vehicles necessary for taxpayers' personal life, gold and silver jewelry for personal use, and other daily necessities with a unit price of more than 5,000 yuan. Therefore, BCD was chosen

Answer] :d tax authorities need to be approved by the director of the tax bureau (branch) at or above the county level to take tax preservation measures and tax enforcement measures.

Answer]: a, d

According to Article 40 of the Law on the Administration of Tax Collection, housing and supplies necessary for the maintenance of individuals and their dependents are not subject to compulsory measures. In addition, in accordance with the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection.

Article 59 stipulates that motor vehicles, gold and silver ornaments, antiques, calligraphy and paintings, luxury residences or more than one dwelling are not the housing and articles necessary for the maintenance of individuals and their dependents as referred to in Articles 38, 40 and 42 of the Law on the Administration of Tax Collection. The tax authorities shall not take tax protection measures and tax enforcement measures for other daily necessities with a unit price of less than 5,000 yuan.

Answer]: a, d

According to Articles 38 and 40 of the Tax Collection and Administration Act, the housing and supplies necessary for the maintenance of individuals and their dependents are not within the scope of tax preservation measures and compulsory enforcement measures. Motor vehicles, gold and silver ornaments, antiques, calligraphy and paintings, luxury residences in the atrium or other houses other than one are not necessary for individuals and their dependents to maintain their daily lives, so items b and c are not elected. The tax authorities do not take tax preservation measures and compulsory training and reform implementation measures for other daily necessities with a unit price of less than 5,000 yuan, so item D is elected, so AD should be elected.

Tax preservation measures are administrative compulsory measures and are implemented by the tax authorities. In case of refusal to enforce or cooperate, the tax authorities may apply to the people's court for compulsory enforcement.

Tax preservation measures are administrative compulsory measures and are generally implemented by the tax authorities. The purpose of these measures is to ensure that taxpayers pay their taxes on time, to protect state revenues, and to protect the interests of other taxpayers. The tax authorities can take various measures, such as seizure, seizure, freezing, fines, etc., to compel taxpayers who are in arrears to meet their tax obligations.

When implementing tax preservation measures, if they encounter refusal to enforce or cooperate, the tax authorities may apply to the people's court for compulsory enforcement. In this case, the people's court will enforce the tax arrears against the taxpayers in accordance with the relevant laws and regulations to ensure the legal rise and effectiveness of the state fiscal revenue. It should be noted that the implementation of tax preservation measures shall comply with the provisions of relevant laws and regulations, and must be subject to legal procedures and decisions of the authorities.

If the tax authorities violate the law and cause losses to the taxpayer, the taxpayer may apply for administrative reconsideration or file a lawsuit with the people's court in accordance with the law to protect his legitimate rights and interests.

Do tax authorities need to notify taxpayers when implementing tax preservation measures? Before implementing tax preservation measures, the tax authorities shall notify the taxpayers in accordance with the law and inform them of their relevant rights and obligations. Under normal circumstances, the tax authorities will notify the taxpayer in writing, including the reasons for the measures to be taken, the types of measures, and the implementation period.

Taxpayers should fulfill their obligations in a timely manner, otherwise they will face more severe administrative coercive measures.

Tax preservation measures are administrative compulsory measures and are implemented by the tax authorities. In the process of implementation, it is necessary to comply with the provisions of relevant laws and regulations, and taxpayers shall be notified and informed of their relevant rights and obligations. In case of refusal to enforce or cooperate, the tax authorities may apply to the people's court for compulsory enforcement to protect the right of state tax collection.

Legal basis

Article 1 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection is formulated in order to strengthen the administration of tax collection, standardize the collection and payment of taxes, safeguard national tax revenues, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Tax preservation measures refer to an administrative compulsory measure taken by the tax authorities to restrict taxpayers who have evaded tax obligations from disposing of deposits, commodities, goods and other property that can be used for tax payment before the prescribed tax payment period. Tax enforcement measures refer to the tax enforcement measures adopted by the tax authorities in order to maintain the seriousness of the tax law and the state's right to levy taxes when the general tax administration measures taken are ineffective. There are the following differences between tax preservation measures and tax enforcement measures:

1. The applicable objects of the two measures are different, and the tax preservation measures are only applicable to taxpayers; Enforcement measures apply to taxpayers, withholding agents and guarantors.

2. The conditions for the implementation of the two measures are different: the conditions for the implementation of tax preservation measures for the current tax payable are that the tax payment is ordered to be made before the deadline, the tax payment guarantee is provided in the middle, and the tax preservation measures are discontinued. The condition for the implementation of compulsory enforcement measures is that the payment of the compulsory measures is ordered before the deadline and the enforcement measures are terminated.

3. The implementation time of the two measures is different, and the tax preservation measures are implemented before the expiration of the tax payment period stipulated in the tax law for the current period; Enforcement measures, on the other hand, are imposed after the expiration of the tax payment period stipulated in the tax law and the expiration of the order period.

4. The implementation amount of the two measures is different, and when the tax preservation measures are taken, only the current tax payable by the taxpayer shall be the enforcement amount; The enforcement measure shall be based on the taxpayer's tax payable together with the late payment penalty as the enforcement amount.

5. The two measures are adopted in different ways: the method of tax preservation measures is to notify the financial institution in writing to freeze deposits or seize or seize commodities, goods or other property, which is only to freeze, seal and seize the taxpayer's property, and does not deprive the taxpayer of property ownership, but only restricts the taxpayer's right to dispose of property. However, the method of compulsory enforcement measures is to notify the financial institution in writing to withhold the tax from its deposits or to offset the tax with the proceeds from the auction or sale of commodities, goods and other property in accordance with the law, which is the withholding, auction or sale of the taxpayer's property, which can directly cause the taxpayer's property ownership to change.

Article 55 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Article 55 When the taxation authorities conduct tax inspections on the tax payment of taxpayers engaged in production and business operations in the previous tax period, if they find that the taxpayers have evaded their tax obligations, and there are obvious signs of transferring or concealing their taxable commodities, goods and other property or taxable income, they may take tax preservation measures or compulsory enforcement measures in accordance with the approval authority stipulated in this Law.