Enforcement process of tax authorities for corporate tax arrears

Legal analysis: First, verify the tax arrears data and find out the base amount of tax arrears. In view of the situation that after the merger of state and local taxes, the information of enterprises with tax arrears is untrue and the data of tax arrears is unclear, the bureau organized the collection and management, tax source management and other departments to conduct a comprehensive investigation and verification of the relevant information and data of all enterprises with tax arrears, and checked the arrears on a household-by-household and transaction-by-transaction basis. Tax data should be corrected in a timely manner for inflated tax arrears, and enterprise management accounts for tax arrears should be established on a monthly basis to ensure that the tax arrears data are true and accurate. The second is to improve management methods and standardize operating procedures. The Collection and Management Section formulates and implements daily management operating procedures for tax arrears, clarifies tax arrears management information documents, unifies and standardizes business processes, and sends tax reminder documents through the Shiftbao SMS platform. The tax source management department is responsible for daily collection processing, interviewing the person in charge of the tax arrears enterprise, forming a record of the interview, urging enterprises with tax arrears of more than 50,000 yuan to formulate detailed debt settlement plans, cashing in the tax arrears into the treasury, and strictly abiding by law enforcement documents Delivery is in place, policy publicity is in place, invoice control is in place, and tax arrears announcement is in place to ensure that the methods are effective, the procedures are standardized, and the measures are in place. The third is to implement classified management and strengthen dynamic management. Regular on-site visits and inspections of tax-arrears enterprises shall be carried out to comprehensively grasp the production, operation and financial status of taxpayers, understand the repayment ability of tax-arrears enterprises, and conduct timely follow-up and analysis. For taxpayers whose business is normal but have always owed taxes, we will urge them to clear their debts in installments by controlling the amount of invoices used; for taxpayers with new debts, we will strictly implement invoice management and control, understand their fund operation status, and promptly collect payment into the treasury; for taxpayers who have stopped production Enterprises in difficulty shall serve a "Confirmation of Tax Arrears" and a "Notice of Tax Matters" to inform taxpayers of relevant tax arrears and reporting systems. The fourth is to implement supervision and inspection and strictly assess tax arrears. Strictly implement the tax arrears management responsibility system, conduct monthly statistical analysis, quarterly supervision and reporting, and incorporate the change rate of tax arrears into performance management assessments. At the end of the year, a comprehensive inspection of the management of tax arrears will be carried out. If the work of clearing tax arrears is unfavorable and the measures taken to recover and clear the arrears are not in place, the management responsibilities of the relevant personnel and department heads will be held accountable.

Legal basis: "Civil Procedure Law of the People's Republic of China"

Article 242 The court has the power to take enforcement measures

The person being If the executor fails to perform the obligations specified in the legal document in accordance with the execution notice, the people's court has the right to inquire the relevant units about the deposits, bonds, stocks, fund shares and other property of the person subject to execution. The people's court has the power to seize, freeze, transfer, and change the value of the property of the person subject to execution according to different circumstances. The property inquired, seized, frozen, transferred, or changed in value by the People's Court shall not exceed the scope of the obligations that the person subject to execution shall perform. When the people's court decides to seize, freeze, transfer or change property, it shall make a ruling and issue a notice of assistance in execution, and the relevant units must handle it.

Article 243: Withholding and Withdrawing Income

If the person subject to execution fails to perform the obligations specified in the legal document in accordance with the execution notice, the people's court has the right to withhold and withdraw the income that the person subject to execution shall perform. Obligated portion of income. However, the necessary living expenses of the person subject to execution and his dependent family members shall be retained. When the people's court withholds or withdraws income, it shall make a ruling and issue a notice of assistance in enforcement, which must be handled by the person's unit, banks, credit cooperatives and other units with savings business.

Article 244: The court takes enforcement measures legally

If the person subject to execution fails to perform the obligations specified in the legal document in accordance with the execution notice, the people's court has the right to seal, detain, freeze, Auction and sale of the property of the person subject to execution that should fulfill his obligations. However, the daily necessities of the person subject to execution and his dependent family members shall be preserved. To take the measures mentioned in the preceding paragraph, the People's Court shall make a ruling.

Article 250: For enforcement against real estate

For forced eviction of a house or forced withdrawal of land, the president shall issue a notice ordering the person subject to execution to perform within a designated period. If the person subject to execution fails to perform within the time limit, enforcement will be enforced by the execution officer. During compulsory execution, if the person subject to execution is a citizen, the person subject to execution or his adult family member shall be notified to be present; if the person subject to execution is a legal person or other organization, his legal representative or principal responsible person shall be notified to be present. Refusal to be present will not affect execution. If the person subject to execution is a citizen, his or her work unit or the grassroots organization where the house or land is located should send people to participate.

The enforcement officer shall record the enforcement situation in a record, which shall be signed or sealed by the person present. The property that has been moved out of a house that has been forcibly moved out will be sent by the People's Court to be transported to the designated place and handed over to the person subject to execution. If the person subject to execution is a citizen, the property may also be handed over to his adult family members. The loss caused by the refusal to accept shall be borne by the person subject to execution.

Article 252: Enforcement of acts

If the person subject to execution fails to perform the acts specified in judgments, rulings or other legal documents in accordance with the execution notice, the people's court may compel Execution or entrusting relevant units or other persons to complete the execution shall be borne by the person subject to execution.

Article 253 Delay in performance

If the person subject to execution fails to perform the monetary payment obligation within the period specified in the judgment, ruling and other legal documents, the payment shall be doubled for the period of delayed performance. debt interest. If the person subject to execution fails to perform other obligations within the period specified in the judgment, ruling or other legal documents, he shall pay a delay performance fee.