Q：
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How to apply to the tax authority for the debtor's property and income information if the creditor has obtained the name of the court's enforcement?
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A：
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The creditor can bring the execution name and ID card (original and photocopy) and service fee (250 yuan is charged for each type of information of one debtor, and the property and income information are calculated separately, each as one item; apply for investigation of the same debtor for two or those who have obtained information in more than one year, a service fee shall be charged separately for each year), and the nearest full-featured counter of the State Administration of Taxation or its sub-bureau, tax collection office, or service office shall apply. If the creditor entrusts an agent to apply for the application, in addition to the relevant documents, the letter of appointment and the original of the agent's identity card should also be attached.
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Q：
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Can a creditor apply to the tax collection authority to investigate the debtor's property and income and other taxation materials with the ruling of auctioning the mortgage or pledge?
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A：
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The ruling of auctioning the mortgage or pledge is the name of the execution of the specific property, and it can only be enforced on the specific property contained in the name of execution and cannot be enforced directly on other properties owned by the debtor. Therefore, the creditor holding the above-mentioned enforcement name cannot apply for the investigation of the debtor's tax information.
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Q：
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Can a third party pay off the debt on behalf of the debtor, with the certificate of repayment issued by the creditor, to apply to the tax collection authority to investigate the debtor's property information?
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A：
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Pursuant to Article 33, Paragraph 1, Subparagraph 8 of the Tax Collection Law, a creditor who has obtained a civil judgment or other title for enforcement may apply to the tax collection authority for investigation of the debtor's property and other taxation materials. In addition, according to the Ministry of Finance 88.4.30. Tai Cai Shui Zi No. 880257536, the title of enforcement stipulated in Article 4, Paragraph 1 of the Compulsory Enforcement Law is also effective for the successor of the party in the lawsuit. Therefore, the third party pays off the debt on behalf of the debtor and holds the certificate of compensation issued by the creditor, because it falls under Article 4-2 of the Enforcement Law and is the party's successor after the lawsuit is filed and is the original execution name. To the extent that it is effective, the tax collection authority shall be able to accept its application for investigating the debtor's property and other taxation materials.
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Q：
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In response to the amendment of the Civil Law Inheritance Act, what is the principle for creditors to investigate the debtor's property and income information?
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A：
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If the inheritance occurred before June 11, 1998, when the creditor applies for investigation of the debtor's heirs' own property and income information, the creditor must obtain evidence that such heirs do not conform to Article 1-3, Item 2 to the relevant certification documents of the requirements specified in Paragraph 4 shall be provided by the tax collection agency in accordance with the regulations.
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Q：
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Can the Ministry of Finance announce the name or name and content of the taxpayer or tax evasion person in major tax arrears cases or major tax evasion cases?
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A：
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The Ministry of Finance or the tax collection authority designated by it may announce the name or content of the tax arrears or tax evasion person after a major tax arrears case or a major tax evasion case is determined and will not be subject to taxation Restrictions on confidentiality of taxable information, Article 33, Paragraph 1, of the Tax Collection Act.
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