In the case of confiscated commodities or goods and materials which are fresh, live, perishable or easily lose their efficacy, the taxation authority may first auction them during their quality guarantee period and then use the proceeds to offset the amou
In the case of confiscated commodities or goods and materials which are fresh, live, perishable or easily lose their efficacy, the taxation authority may first auction them during their quality guarantee period and then use the proceeds to offset the amou
对扣押的鲜活、易腐烂变质或者易失效的商品、货物，税务机关可以在其保质期内先行拍卖，以拍卖所得抵缴税款。