Tax Guarantee

(1) the following taxpayers must provide tax guarantee in accordance with the law to the competent state tax authorities; taxpayers who are engaged in production or operation without 1 of their business licenses shall provide tax guarantor or prepaid tax bond to the competent state tax authorities according to law, and make tax liquidation on schedule.

Taxpayers who are 2 or across counties (cities) shall provide tax guarantor or advance payment of tax deposit to the land owners and state tax authorities according to law, and pay taxes and liquidation on time.

Taxpayers who are 3 and who owe taxes shall provide tax guarantor or advance payment of tax deposit to the land owners and state tax authorities according to law, and pay taxes and liquidation on time.

4, the state tax authorities require other taxpayers who provide tax guarantee.

(two) the form of tax guarantee is 1. Taxpayers who provide tax guarantor approved by the state tax authorities shall pay tax guarantee. The taxpayer must be a citizen, a legal person or other economic organization who has the ability to pay tax guarantee in China, which is approved by the state tax authorities.

State organs can not act as guarantor of tax payment; 2, taxpayers have their own mortgaged property as tax guarantee; 3, taxpayers pay earnest money.

(three) if a tax Guarantor agrees to provide a taxpayer with a tax guarantee, he shall receive a tax payment bond from the competent state tax authority, and write down the object of guarantee, the scope of the guarantee, the duration of the guarantee, and other related matters in accordance with the contents of the tax guarantee.

After the taxpayer and tax guarantor sign and seal separately, and report to the competent state tax authorities for examination and approval, they may act as tax payment guarantor.

Four, if the taxpayer has the property that is not mortgaged as a tax guarantee, he shall fill out a list of the property as a tax guarantee, and state the value of the secured property and other related matters.

The list of the tax guaranteed property must be signed by the taxpayer and the state tax authority.

If the taxpayer fails to pay taxes in accordance with the regulations, the taxpayer shall pay the tax guarantor, or the tax payment shall be paid to the tax, or the state tax authority will auction the property that has not been mortgaged to pay the tax. Five

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