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　　（2）to distrain or seal up the taxpayer's commodities, goods or other property to the value equivalent to the amount of tax payable.

　　Where the taxpayer makes the tax payment within the fixed period of time prescribed in the preceding paragraph, the tax authorities shall immediately lift the tax reservation measures. Where the taxpayer fails to do so on the expiration of the fixed period of time, the tax authorities may, upon approval of the commissioner of the tax bureau（or sub-bureau）at or above the county level, notify in writing the bank or any other financial institution with which the taxpayer has opened an account to withhold and remit the amount of tax payable from the taxpayer's frozen deposits, or, in accordance with law, auction or sell off the commodities, goods or other property distrained or sealed up and use the proceeds therefrom to offset the amount of tax payable.

　　Any housing or articles for use which are necessary for the daily lives of an individual and the family members he supports shall not be subjected to the tax preservation measures.

　　Article 39 Where a taxpayer makes the tax payment within the fixed period of time while the tax authorities fail to immediately lift the tax preservation measures, thus causing losses to the legitimate interests of the taxpayer, the tax authorities shall be liable for compensation.

　　Article 40 Where a taxpayer engaged in production or business operations or a withholding agent fails to pay or remit tax within the prescribed time limit, or a tax payment guarantor fails to pay the guaranteed amount of tax within the prescribed time limit, the tax authorities shall order him to pay the tax within a fixed period of time. Where he fails to pay the tax on the expiration of the time limit, the tax authorities may, upon approval of the commissioner of the tax bureau（or sub-bureau）at or above the county level, adopt the following compulsory enforcement measures：

　　（1）to notify in writing the bank or any other financial institution with which the taxpayer, withholding agent or tax payment guarantor has opened an account to withhold and remit the amount of tax from his deposits;

　　（2）to distrain, seal up or, in accordance with law, auction or sell off the commodities, goods or other property of the taxpayer, withholding agent or tax payment guarantor, to the value equivalent to the amount of tax payable, and to use the proceeds therefrom to offset the amount of tax payable.

　　When executing the compulsory enforcement measures, the tax authorities shall do the same with regard to the surcharge which is unpaid by the taxpayer, withholding agent or tax payment guarantor mentioned in the preceding paragraph.

　　Any housing or articles for use which are necessary for the daily lives of an individual and the family members he supports shall not be subjected to the compulsory enforcement measures.

　　Article 41 No units or individuals other than the statutory tax authorities may exercise the power to adopt tax preservation measures or compulsory enforcement measures provided for in Article 37,38 and 40 of this Law.

　　Article 42 The tax authorities shall adopt tax preservation measures or compulsory enforcement measures in compliance with the limits of power and procedures prescribed by law, and they may not seal up or distrain any housing and articles for use which are necessary for the daily lives of the taxpayer himself and the family members he supports.

　　Article 43 Where the tax authorities abuse their power and ,in violation of law, adopt tax preservation measures or compulsory enforcement measures, or inappropriately adopt such measures thus causing losses to the legitimate rights and interests of taxpayers, withholding agents or tax payment guarantors, the tax authorities shall be liable for compensation in accordance with law.

　　Article 44 Where the taxpayer, who defaults on tax payment, or his legal representative needs to leave the territory of China, either of them shall pay the amount of the tax payable and the surcharge thereon with, or provide a guaranty to, the tax authorities before leaving the country. If neither the tax payable and the surcharge thereon are paid nor a guaranty is provided, the tax authorities may notify the exit administration to prevent him from leaving the country.

　　Article 45 Tax collection by the tax authorities shall have precedence over unwarranted claims, except where otherwise provided for by law; where tax is defaulted before the taxpayer mortgages or pledges his property or before the taxpayer's property is distrained, tax collection shall have the precedence over the exercise of the right of mortgage, pledge or lien.

　　Where a taxpayer defaults on tax payment and is at the same time fined and his unlawful gains are to be confiscated upon decision by an administrative department, tax collection shall have precedence over the fine and confiscation of unlawful gains.

　　The tax authorities shall regularly announce the taxes defaulted on by taxpayers.

　　Article 46 Where a taxpayer defaults on tax payment and puts his property in mortgage or pledge, he shall explain to the mortgagee or pledged about his default on tax payment. The mortgagee or pledged may request the tax authorities to provide information about the default.

　　Article 47 The tax authorities shall issue a receipt when distraining commodities, goods or other property, and issue a detailed list when sealing up commodities, goods or other property.

　　Article 48 Where taxpayers merge or separate their businesses, they shall report the matter to the tax authorities and pay off the tax payable in accordance with law, If a taxpayer fails to pay off the tax payable at the time of merger, the new taxpayer after the merger shall continue to fulfill the duty to pay tax; if a taxpayer fails to pay off the tax payable at the time of separation, the new taxpayer after the separation shall bear joint and several liability for the unfulfilled duty.

　　Article 49 Any taxpayer who defaults on payment of a considerable amount of tax shall, before disposing of his real estate or large amount of fixed assets, report the matter to the tax authorities.

　　Article 50 Where a taxpayer who defaults on tax payment is indolent in exercising his natural creditor's rights, or disclaims such rights, or transfers gratis his property, or transfers his property at a low price evidently unreasonable, which the transferee is aware of, thus causing losses to tax collection of the State, the tax authorities may, in accordance with the provisions in Article 73 and 74 of the Contract Law, exercise the rights of subrogation and rescission.

　　Where the tax authorities exercise the rights of subrogation and rescission in accordance with the provisions in the preceding paragraph, the taxpayer who defaults on tax payment shall not be exempted from fulfilling the duty to pay the tax or from bearing the legal liability.

　　Article 51 Where the tax authorities discover that a taxpayer makes a tax payment in excess of the amount of tax payable, they shall immediately refund the excess payment; where a taxpayer discovers the same, he may, within three years from the date the payment is made, claim from the tax authorities a refund of the excess payment, plus the interests calculated according to the bank interest rates at the time, and the tax authorities shall immediately pay back the money upon examination and verification of the case; where such refund involves the State Treasury, it shall be dealt with in accordance with the provisions on the administration of the State Treasury in relevant laws and administrative regulations.

　　Article 52 Where a taxpayer or withholding agent fails to pay or underpays tax, for which the responsibility rests with the tax authorities, the latter may, within three years, require the taxpayer or withholding agent to pay the tax in arrears without, however, the imposition of any surcharge thereon.

　　Where a taxpayer or withholding agent fails to pay or underpays tax owing to his own miscalculation or other faults, the tax authorities may, within three years, pursue the collection of the tax in arrears and the surcharge thereon; under special circumstances, the time limit for pursuing the collection of the tax in arrears may be extended to five years.

　　Where a taxpayer evades, refuses to pay or practices fraud in tax payment and the tax authorities pursue the collection of the unpaid or underpaid tax, the surcharge thereon, or the tax payment defrauded on, the latter shall not be restricted by the time limit prescribed in the preceding paragraph.

　　Article 53 The national and local tax bureaus shall, in conformity with their respective areas of administration for tax collection and the levels of budgeted tax for the State Treasury prescribed by State regulations, turn over the collected tax to the State Treasury.

　　Where, in accordance with law, the auditing or finance authorities find out any violation of law on tax collection, the tax authorities shall, based on the decisions or written suggestions of the related authorities and in accordance with law, turn over the tax and surcharge thereon collected to the State Treasury in conformity with the levels of budgeted tax for the State Treasury, and inform in return the related authorities of the result without delay.

　　Chapter IV

　　Tax Inspection

　　Article 54 The tax authorities shall have the power to conduct the following tax inspections：

　　（1）to inspect a taxpayer's accounting books, vouchers for the accounts, statements and relevant information; to inspect a withholding agent's accounting books, vouchers for the accounts and relevant information in respect of the amount of tax withheld and remitted or collected and remitted;

　　（2）to inspect a taxpayer's taxable commodities, goods or other property at the taxpayer's where production or business operations are conducted and places where goods are stored; to inspect a withholding agent's operational conditions relating to the withholding and remittance of tax or the collection and remittance of tax;

　　（3）to order a taxpayer or withholding agent to furnish documents, certifying papers and information pertaining to the payment of tax or the amount of tax withheld and remitted or collected and remitted;

　　（4）to make inquiries of a taxpayer or withholding agent regarding issues and particulars relevant to the payment of tax or the amount of tax withheld and remitted or collected and remitted;

　　（5）to inspect, at railway stations, docks, airports, postal enterprises and their branches, supporting documents, vouchers and information pertaining to the taxable commodities, goods or other property which a taxpayer has delivered for carriage or sent by post; and

　　（6）upon approval of the commissioner of the tax bureau（or sub-bureau）at or above the county level, to inquire about the deposit accounts that a taxpayer engaged in production or business operations or a withholding agent has opened with a bank or any other financial institution. Upon approval of the commissioner of the tax bureau（sub-bureau）at or above the level of the city divided into districts or the autonomous prefecture, inquire about the savings a suspect involved in a case. No information obtained through inquiry by the tax authorities may be used for purposes other than tax collection.

　　Article 55 When the tax authorities, in accordance with law, conduct tax inspection of a taxpayer engaged in production or business operations in respect of the tax payment made during earlier tax periods and discover the taxpayer's evasion of the obligation to pay tax and evident signs of transfer or concealment of taxable commodities, goods or other property or incomes, they may adopt tax preservation measures or compulsory enforcement measures in conformity with the power granted according to this Law.

　　Article 56 A taxpayer or withholding agent shall subject himself to tax inspection conducted by the tax authorities in accordance with law, report the particulars truthfully and provide relevant information, and may not refuse to accept such inspection or conceal any facts.

　　Article 57 When the tax authorities conduct tax inspection in accordance with law, they shall have the power to inquire the related units and individuals about the particulars of taxpayers, withholding agents and other parties in respect of the payment of tax and the amount of tax withheld shall truthfully provide the relevant information and certifying papers to the tax authorities.

　　Article 58 When investigating a case concerning violation of laws or regulations on tax collection, the tax authorities may take notes and make tape-recordings, video-recordings, photographing and duplications of the particulars and information pertaining to the case.

　　Article 59 When conducting tax inspection, the officials sent by the tax authorities shall produce tax inspection certificate and tax inspection notice, and shall have the duty to keep confidentiality for the persons under inspection; where no such certificate and notice are produced, the persons subject to inspection shall have the right to refuse to accept the inspection.

　　Chapter V