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

the tax payment， overdue penalty or fines to the State treasury within three working days of settlement and collection of the proceeds.

　　Article 28　Where there is a surplus after the proceeds from auction or sale are used to offset tax， overdue penalty or fines， the tax authority shall return the surplus to the person subject

to enforcement within three working days of the date of handling the procedures for transferring the relevant payments to the State treasury and notify the person subject to enforcement to include all proceeds from auction or sale in its sales revenue for the relevant period， and file and pay the relevant tax for the period.

　　Article 29　After an auction or sale has concluded， the tax authority shall prepare a notice of auction and sale results and a list of the commodities， goods and property that are seized or sealed up， both in duplicate. One copy shall be kept by the tax authority and the other copy shall be given to the person subject to enforcement.

　　Article 30　Where the person subject to enforcement settles all outstanding tax and overdue penalty before an auction or sale is held， the tax authority shall terminate the auction or sale activities and return the commodities， goods or other property to the person subject to enforcement. The person subject to enforcement shall bear all expenses already incurred in the process of seizure， sealing， safekeeping， auction or sale.

　　Where the person subject to enforcement refuses to pay the aforementioned relevant expenses， the auction or sale shall continue. After the expenses for seizure， sealing， safekeeping， auction or sale are deducted from the proceeds from auction or sale， the tax authority shall return any surplus to the person subject to enforcement within three working days.

　　Article 31　Where a tax-offsetting property is verified and appraised as unable to be auctioned or sold off or unsuitable for auction or sale， the tax authority shall terminate the auction or sale process and return the tax-offsetting property to the person subject to enforcement.

　　Where a tax-offsetting property has undergone auction and sale procedure but fails to be successfully auctioned or sold off to offset tax， the tax authority shall return the tax-offsetting property to the person subject to enforcement.

　　Where it is unable or impossible to return the tax-offsetting property to the person subject to enforcement， the tax authority shall， upon verification by a specialized appraisal institution or notarization by a professional notary public， discard the tax-offsetting property.

　　The tax authority shall adopt other measures to seek payment of any tax， overdue penalty and amounts payable by the person subject to enforcement.

　　PART FIVE　LEGAL LIABILITY

　　Article 32　In the auction and sale processes， it is strictly forbidden to give out illegal fees to or demand illegal fees from the person subject to enforcement. Where a tax official gives out illegal fees to or obtain illegal fees from the person subject to enforcement in the auction and sale processes， administrative penalty shall be imposed according to law. The tax authority and its working staff that take part in the bidding for or purchase of commodities， goods and other property for auction and sale， or entrust another person to do so on its/his behalf shall be subject to administrative penalty according to law.

　　Article 33　Where a tax officer auctions or sells off tax-offsetting property in violation of relevant laws or replace an auction with a sale without authorization， and the tax-offsetting property is disposed of at the going rate by the tax authority instead of entrusting a commercial enterprise with the sale or ordering the person subject to enforcement to dispose of the property during the sale process without authorization， administrative penalty shall be imposed according to law. Where the person subject to enforcement suffers a loss， the tax authority that approves the auction or sale shall compensate the person subject to enforcement for any direct loss.

　　The tax authority may recover part or all of the direct loss from the directly responsible person. Administrative penalty shall be imposed according to law on the responsible pe

rson with intentional or gross negligence.

　　Article 34　Where losses are caused to the commodities， goods and other property seized or sealed up due to violation of laws by the tax authority， the tax authority causing the loss shall be liable for compensating direct losses， and part or all of the direct losses may be recovered from the directly responsible person.

　　Article 35　Where the auction house or commercial enterprise entrusted by a tax authority conducts an auction or sale in violation of the stipulations in the auction or sale contract， liability for breach of contract shall be pursued according to the stipulations in the contact. Where there is no stipulation in the contract， liability for breach of contract shall be pursued according to law. Where its act is illegal， legal liability shall be pursued according to law.

　　Article 36　Where the person subject to enforcement conceals the fact that the tax-offsetting property is encumbered by security interests before it is seized or sealed up， or that there are defects in or quality issues with the tax-offsetting property， the person subject to enforcement shall bear all expenses that incur in the seizure， sealing， auction and sale activities， and shall assume legal liability according to law.

　　PART SIX　SUPPLEMENTARY PROVISIONS

　　Article 37　The provisions hereof shall apply to situations where the tax authority seeks payment of the State‘s export tax rebates fraudulently obtained by taxpayers engaging in production and business operations.

　　Article 38　The documents for auction and sale under tax enforcement shall be uniformly formulated by the State Administration of Taxation.

　　Article 39　These Procedures shall be effective as of 1 July 2005.

　　ATTACHMENTS：

　　（1） Decision on Auction or Sale of Tax-Offsetting Property

　　（2） Notice of Auction or Sale Result

　　（3） List of Commodities， Goods or Other Property for Auction or Sale

　　（4） Notice of Returned Commodities， Goods or Other Property

　　（5） List of Returned Commodities， Goods or Other Propert

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