抵税财物拍卖、变卖试行办法 Auction and Sale of Property to Offset Tax Trial Procedures

he auction （sale） of tax-offsetting property；

　　（3） list of property for auction （sale）；

　　（4） tax-offsetting property quality appraisal and price evaluation results； and

　　（5） other materials related to the auction activity.

　　Article 17　The tax authority shall conclude a written contract for auction entrustment with the auction house. The said contract shall set forth the following：

　　（1） the names， domiciles of the tax authority and the auction house， and the names of the legal representatives；

　　（2） the name， specification， quantity， quality， place of storage or location， degree of use and service life of the subject of auction；

　　（3） time and venue of auction， time and method of delivery or transfer of the subject of auction， form of public announcement of auction， and settlement of expenses；

　　（4） method of settlement and term of payment of the auction price；

　　（5） commission rate， and method and term of payment of commission fees；

　　（6） liability for breach of contract； and

　　（7） other matters agreed upon by both parties.

　　Article 18　Where the first auction has failed， the tax authority may， upon consultation with and consent by the person subject to enforcement， sell off the relevant tax-offsetting property. Where the person subject to enforcement does not agree to a sale， a second auction shall be conducted. A second auction shall be conducted on immovable property and cultural relics.

　　Where the second auction still fails， the tax authority shall sell off the tax-offsetting property to offset tax payment， overdue penalty or fines.

　　Where tax-offsetting property is put to auction again after an auction has failed， the reserved price shall not be lower than two-thirds of the reserved price in the previous auction.

　　Article 19　The procedure for auction entrustment may be handled by tax authorities independently or by the tax authority at higher level on its behalf.

　　PART THREE　SALE

　　Article 20　The following tax-offsetting property， which may not be entrusted for auction or are unsuitable for

auction， may be consigned to a local commercial enterprise for sale， or the tax authority may order the person subject to enforcement to dispose of the property by sale within a time limit：

　　（1） commodities and goods that are live， perishable or apt to lose efficacy；

　　（2） tax-offsetting property that fail to be auctioned off in the first or second auction； and

　　（3） tax-offsetting property that are not accepted by auction houses for auction.

　　Article 21　The price of tax-offsetting property for sale shall be determined with reference to the market price and factory price of commodities of the same kind and abide by the principles of fairness， reasonableness and lawfulness. The tax authority shall consult with the person subject to enforcement on whether an evaluation institution shall be appointed to conduct price evaluation. Where the person subject to enforcement deems it necessary， the tax authority shall entrust an evaluation institution to conduct an evaluation and determine the sales price according to the evaluation price.

　　In regard to commodities， goods or other property with government fixed prices， the government department in charge of pricing shall determine the price according to its pricing authority and scope. In regard to commodities， goods or other property that are subject to government guided prices， the price shall be determined on the basis of the base price and its floating range in accordance with the pricing authority and scope.

　　The sales price of tax-offsetting property that fail to be auctioned off shall not be lower than two-thirds of the reserved price set in the last auction.

　　Article 22　Where the sale is entrusted to a commercial enterprise， the entrusted commercial enterprise shall be subject to confirmation by the tax authority at county level or higher， and a sale entrustment contract shall be concluded. The sales price shall be agreed according to the price verification method stipulated in Article 21 hereof. The sale entrustment contract shall set forth the following：

　　（1） the names， domiciles of the tax authority and the commercial enterprise and the names of the legal representatives；

　　（2） the names， specification， quantity， quality， place of storage or location， degree of use and service life of commodities， goods or other property for sale；

　　（3） the time and venue of the sale of commodities， goods or other property for sale and settlement of expenses；

　　（4） method of settlement and term of payment of the sales price；

　　（5） liability for breach of contract； and

　　（6） other matters agreed upon by both parties.

　　Article 23　Where the tax-offsetting property cannot be sold within 15 days after being entrusted to a commercial enterprise for sale， the tax authority shall appraise and fix the sales price for a second time and the commercial enterprise shall continue to sell the property. The price set at the second time shall not be lower than two-thirds of the price set at the first time.

　　Article 24　Where the tax-offsetting property can neither be entrusted to commercial enterprises for sale nor disposed of by the person subject to enforcement， the tax authority shall dispose of such property at the going rate.

　　In any of the following circumstances， it shall be deemed that the tax-offsetting property is unable to be entrusted for sale by commercial enterprises：

　　（1） The tax authority has contacted and consulted with two or more commercial enterprises， but fails to reach an agreement on entrustment of sale；

　　（2） The tax authority has solicited in the media for consignment sale entity but there is no response from any entity or individual within 10 days of the issue of the public announcement， or， although there has been response， no agreement on entrustment of sale can be reached with the respondent.

　　（3） The commercial enterpris

e with which a sale entrustment agreement has been concluded fails to sell off the commodities， goods or other property entrusted for sale by the tax authority within 15 days after fixing the sales price for the second time.

　　（4） The inability of the person subject to enforcement to dispose of the property， including refusal or failure within the stipulated time limit to dispose of the property.

　　Article 25　When disposing of the tax-offsetting property at the going rate， the tax authority shall follow the principles specified in Article 21 hereof and determine the price at not lower than two-thirds of the price fixed using the two selling off methods.

　　Before implementing a sale， the tax authority shall make a public announcement inside the tax service premises， on its official website or in the local media， stating such items as the name， specification， quantity， quality， degree of use or service life， sales price， and date of sale. The sale shall be carried out 10 days after the publication of the public announcement.

　　Where a sale is not realized within 10 days following its implementation， the tax authority may reset the price and issue a public announcement of sale and organize the sale again. The reset price shall not be lower than two-thirds of the price set at the first time.

　　Where a sale is still not realized following pricing for a second time， the tax authority may sell off the property at a price acceptable to the market.

　　PART FOUR　REALIZATION OF TAX PAYMENT AND PAYMENT OF EXPENSES

　　Article 26　When proceeds from auction and sale are used to offset unpaid tax and overdue penalty and to pay relevant expenses， the following order of priority shall apply：

　　（1） Expenses for auction and sale. The person subject to enforcement shall bear the expenses that incur in the auction and sale process， including the expenses that incur in the seizure and sealing activities and auction or sale activities that are to be borne by the person subject to enforcement according to law. Specifically， these include： safekeeping fees， storage fees， freight and miscellaneous fees， evaluation fees， appraisal fees， expenses for public announcement of auction， and service charges paid to the enterprise handling the sale and other expenses to be borne by the person subject to enforcement according to law.

　　Where the buyer of the auctioned articles fails to accept the auctioned articles as agreed， the buyer shall pay the safekeeping fees incurred from the due date of receipt of the auctioned goods.

　　（2） Unpaid taxes and overdue penalty.

　　（3） Fines. In the following circumstances， the proceeds from auction and sale may be used to offset fines：

　　1. where the person subject to enforcement takes an initiative to use the proceeds from auction or sale to offset fines；

　　2. where any indivisible commodities， goods or other property with a value exceeding the amount of tax payable are seized， sealed up or auctioned as a whole， and the proceeds from the auction are used to offset tax and overdue penalty， the fines shall be offset altogether； and

　　3. where the person subject to enforcement that engages in production and business operation does not apply for administrative review of the penalty decision of the tax authority， institutes an action in the people‘s court or performs the decision， the tax authority that issued the penalty decision may carry out enforcement to offset the fines.

　　Article 27　After an auction or sale is realized， the tax authority shall handle the procedure to transfer

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