The difference between tax collection notice and tax matters notice

(1) According to Article 38 of the Law of People's Republic of China (PRC) on Tax Collection and Management, if the tax authorities have reason to believe that taxpayers engaged in production and business operations have evaded their tax obligations, they may order them to pay the tax payable within a time limit before the tax payment deadline; If a taxpayer is found to have obviously transferred or concealed his taxable commodities, goods and other property or taxable income within a time limit, the tax authorities may order the taxpayer to provide tax payment guarantee. That is, only when the tax authorities have reason to believe that taxpayers engaged in production and business operations have evaded their tax obligations can they use the Notice of Paying Taxes within a Time Limit to order them to pay taxes within a time limit before the prescribed tax period. Moreover, the bill can only be applied to taxpayers engaged in production and operation, but not to withholding agents or taxpayers not engaged in production and operation. (2) According to Article 32 of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration, "If a taxpayer fails to pay taxes within the prescribed time limit and a withholding agent fails to pay taxes within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay taxes within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of tax payment", Article 40 stipulates that "if a taxpayer or withholding agent engaged in production and business operations fails to pay taxes within the prescribed time limit or is ordered by the tax authorities to do so within the prescribed time limit, when the tax authorities take compulsory measures, the overdue fines not paid by the taxpayers, withholding agents and tax payment guarantors listed in the preceding paragraph shall be enforced at the same time." It can be seen from the above two provisions that the tax authorities apply the Notice of Payment to all taxpayers, withholding agents and tax payment guarantors who fail to pay the insured taxes within the prescribed time limit. Second, the degree of treatment is different. The Notice of Paying Taxes within a Time Limit only requires taxpayers to pay taxes within the prescribed time limit, while the Notice of Calling for Taxes requires taxpayers, withholding agents and tax payment guarantors not only to pay taxes within the prescribed time limit, but also to pay late fees.

3. Other provisions of Article 37 of the New Tax Administration Law, "Taxpayers engaged in production and business operations and taxpayers engaged in temporary business operations fail to go through tax registration in accordance with the provisions, which shall be verified by the tax authorities and ordered to pay", and the provisions of Article 68, "Taxpayers and withholding agents fail to pay or underpay the tax payable in accordance with the provisions, which shall be ordered by the tax authorities to pay within a time limit, and fail to pay within the time limit", and various tax payment vouchers involved, such as the Notice of Verification of Taxable Amount. Because these tax documents limit the final payment period for the taxes payable by taxpayers, withholding agents and tax payment guarantors (equivalent to the procedure of "ordering payment within a time limit" has been completed, and it is not necessary to use the Notice of Payment within a time limit), it is necessary to use the Notice of Tax Reminder for overdue payment. In short, except for the cases stipulated in Article 38 of the new tax collection and management law, the Notice of Paying Taxes within a Time Limit is applicable, and other overdue taxes are ordered to be paid within a time limit by the Notice of Calling Taxes.