What will happen if the Inland Revenue Department asks to pay taxes but doesn't pay them?

The tax bureau may impose a fine of not less than 50% but not more than five times the amount of tax paid.

Article 67 of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration refuses to pay taxes by violence or threat, which is a refusal to pay taxes. In addition to the taxes and overdue fines recovered by the tax authorities, those who refuse to pay shall be investigated for criminal responsibility according to law. If the circumstances are minor and do not constitute a crime, the tax authorities shall recover the tax refusal and overdue fine, and impose a fine of more than one time but less than five times the tax refusal.

Article 68 Where a taxpayer or withholding agent fails to pay or underpays the tax payable within the prescribed time limit and is ordered by the tax authorities to pay within the prescribed time limit, the tax authorities may, in addition to taking compulsory measures to recover the unpaid or underpaid tax in accordance with the provisions of Article 40 of this Law, impose a fine of not less than 50% but not more than five times the unpaid or underpaid tax.

Extended data:

Article 40 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if a taxpayer or withholding agent engaged in production or business fails to pay or remit the tax within the prescribed time limit, and the tax payment guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authorities shall order him to pay within the prescribed time limit. If it fails to pay within the time limit, the tax authorities may take the following compulsory measures with the approval of the director of the tax bureau (sub-bureau) at or above the county level:

(1) Notify its bank or other financial institution in writing to withhold taxes from its deposits;

(2) To seal up, detain, auction or sell off commodities, goods or other property whose value is equivalent to the tax payable according to law, and use the proceeds from auction or sale to offset the tax.

When the tax authorities take compulsory measures, they shall also enforce the overdue fines unpaid by the taxpayers, withholding agents and tax payment guarantors listed in the preceding paragraph.

Houses and articles necessary for individuals and their dependents to maintain their lives are not within the scope of compulsory enforcement measures.

Baidu Encyclopedia-People's Republic of China (PRC) Tax Collection and Management Law