The preservative measures of taxation is the tax authorities to ensure that taxes can timely and sufficient storage, to evade tax obligation of the taxpayer's property right to use and the right to dispose of restrictions to be an administrative protective measures, to ensure the normal tax collection and management of a kind of compulsive means.
Including the written notification to the taxpayer account opening bank or any other financial institution which is to freeze the taxpayer is equivalent to the deposit of the amount of tax payable, and seizure, seizure of taxpayer value is equivalent to the amount of tax payable commodities, goods or other property, the two aspects of content.
Tax enforcement is the tax authorities in accordance with legal procedures and permissions, compel the taxpayer, withholding agents, tax guarantor and other parties to pay their arrears in taxes and penalties of a mandatory measures, mainly including two aspects, namely: notify the taxpayer to open an account with a bank or any other financial institution from the deposits of the withholding tax; seizure, seizure, auctioned or sold the equivalent to the amount of tax payable commodities, goods or other property.
The tax authorities shall adopt tax preservation and enforcement measures in accordance with the statutory conditions and procedures, such as illegal use, shall bear the corresponding administrative compensation liability. At the same time, once the tax revenue is realized, the corresponding tax preservation and enforcement measures should be lifted immediately.