Under the current system arrangement, the tax authorities can only apply to the people's court for compulsory execution in accordance with the provisions of Article 53 of the Administrative Enforcement Law for units and individuals who are in arrears with administrative fees such as educational surcharges, and the people's court shall accept them according to law.

What measures are there for tax enforcement?

According to the new tax collection and management law, the tax authorities can take two compulsory measures:

First, notify banks or other financial institutions in writing to withhold taxes, late fees or fines from their deposits;

Second, to seal up, detain, auction or sell commodities, goods or other property whose value is equivalent to tax payable, late payment fee or fine according to law, and use the proceeds from auction or sale to offset tax payment, late payment fee or fine.

Education surcharge and local education surcharge relief

1 education surcharge is the funds allocated by the government to support the development of education.

In order to develop local education, some local governments have also levied "local education surcharge" according to the provisions of the education law.

What they have in common is that they are all government funds, which are collected together with taxes for education.

The difference is that the education surcharge policy is formulated by the central government and has a large scale.

The local education surcharge is formulated by the local government itself (it may need to be reported to the Ministry of Finance for the record), and the income scale is small.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.