扣留并依法变卖其价值相当于应纳税款的货物或者其他财产，以变卖所得抵缴税款。

Detain and sell off dutiable goods or other properties valued at that tax payable and withhold tax from the proceeds.

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欠缴税款的纳税人需要出境的，应当在出境前向税务机关结清应纳税款或者提供担保。

Should a taxpayer who has not paid the amount of tax payable need to leave China, it shall settle the amount of tax payable or provide a guaranty to the tax authorities before leaving the country.

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纳税人未依法缴纳的，税务机关可以从该纳税人在中国境内其他收入项目的支付人应付的款项中，追缴该纳税人的应纳税款。

In case the taxpayer fails to do so, the tax organ may recover the payable tax of the enterprise from its other income items within the territory of China which ought to be paid by the payer.

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