Article 44 If taxpayers and their legal representatives who are in arrears need to leave the country, they shall settle the tax payable, late payment fees or provide guarantee to the tax authorities before leaving the country. The tax authorities may notify the exit administration authorities to prevent them from not paying taxes, delaying payment and providing guarantees.
Article 49 A taxpayer who owes a large amount of tax shall report to the tax authorities before disposing of his real estate or large assets.
Article 50 If a taxpayer who has not paid taxes is slow to exercise his due creditor's rights, or abandons his due creditor's rights, or transfers his property for free, or transfers his property at an obviously unreasonable low price, and the transferee knows the situation and causes damage to the national tax revenue, the tax authorities may exercise the right of subrogation and cancellation in accordance with the provisions of Articles 73 and 74 of the Contract Law.
If the tax authorities exercise the right of subrogation and cancellation in accordance with the provisions of the preceding paragraph, they will not be exempted from the taxpayer's unfulfilled tax obligations and legal responsibilities.
Article 65 If a taxpayer fails to pay the tax payable and prevents the tax authorities from recovering the unpaid tax by means of transferring or concealing property, the tax authorities shall recover the unpaid tax and overdue fine, and impose a fine of not less than 50% but not more than five times the unpaid tax; If a crime is constituted, criminal responsibility shall be investigated according to law.