China’s Taxation Administration: Regulations on Tax Preservation

China’s Taxation Administration: Regulations on Tax Preservation
Tax preservation measures are measures taken by tax authorities to prevent taxpayers from evading their tax payment obligations before the expiration of the tax payment period, including: ① To order them to pay taxes within a specified period of time; ② To instruct them to provide tax payment security; ③ To notify financial institutions to suspend the payment of deposits equivalent to the amount of the tax payable; ④ To seize or seal up taxpayers' goods or property with a value equivalent to the amount of the tax payable; ⑤ To restrict their overseas travels conditionally.

Practising lawyers

Robert Zhang

An international lawyer registered in Shanghai, China. Master's degreePublish…

Steve Li

An international lawyer registered in Shanghai, China. Master's degreePublish…

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