First, the subject of execution can only be the administrative organ with freezing power clearly stipulated by law and the organization authorized by law to manage public affairs;
Second, the amount of frozen deposits and remittances should be equivalent to the amount involved in the illegal act, that is, it cannot exceed the amount involved;
Third, repeated freezing is not allowed;
Fourth, freezing should be served on the parties within three days of making the freezing decision.
The administrative organs that have the right to freeze bank deposits are the people's courts, tax authorities and customs.
Legal basis:
Administrative Compulsory Law of the People's Republic of China
Article 29 The freezing of deposits and remittances shall be implemented by administrative organs as prescribed by law, and shall not be entrusted to other administrative organs or organizations; No other administrative organ or organization may freeze deposits or remittances.
The amount of frozen deposits and remittances shall be equivalent to the amount involved in the illegal act; Those that have been frozen by other state organs according to law shall not be frozen again.
People's Republic of China (PRC) Civil Procedure Law
Article 249 If the person subjected to execution fails to perform the obligations specified in the legal documents according to the notice of execution, the people's court has the right to inquire about the deposits, bonds, stocks, fund shares and other properties of the person subjected to execution. From the relevant units. The people's court has the right to seal up, freeze, transfer or change the property of the person subjected to execution according to different circumstances. The property inquired, sealed up, frozen, transferred or changed in price by the people's court shall not exceed the scope of obligations that the person subjected to execution shall perform.
When the people's court decides to seal up, freeze, transfer or change the price of property, it shall make a ruling and issue a notice of assistance in execution, which the relevant units must handle.
People's Republic of China (PRC) tax collection management law
Article 54 The tax authorities have the right to conduct the following tax inspections:
(a) check the taxpayer's account books, accounting vouchers, statements and related materials, and check the withholding agent's account books, accounting vouchers and related materials;
(2) to inspect the taxpayer's taxable commodities, goods or other property at the taxpayer's production and business premises and goods storage sites, and to inspect the withholding agent's business related to withholding and collecting taxes;
(3) ordering taxpayers and withholding agents to provide documents, certification materials and relevant materials related to tax payment or tax withholding and collection;
(4) Asking taxpayers and withholding agents questions and information related to paying taxes or withholding or collecting taxes;
(5) going to stations, docks, airports, postal enterprises and their branches to check the relevant documents, vouchers and relevant materials of taxpayers consigning or mailing taxable commodities, goods or other property;
(6) With the approval of the director of the tax bureau (sub-bureau) at or above the county level, the deposit account of taxpayers and withholding agents engaged in production and business operations in banks or other financial institutions shall be inquired on the basis of the Certificate of Permission to Inquire about Deposit Accounts in a unified format throughout the country. When investigating cases of tax violations, the tax authorities may inquire about the savings deposits of the suspects with the approval of the director of the tax bureau (sub-bureau) at or above the city with districts or autonomous prefectures. The information obtained by the tax authorities shall not be used for purposes other than taxation.
People's Republic of China (PRC) Customs Law
Article 6 The Customs may exercise the following functions and powers:
(1) to inspect inbound and outbound means of transport, and to inspect inbound and outbound goods and articles; Anyone who violates this law or other relevant laws and administrative regulations may be detained.
(two) access to the documents of entry-exit personnel; Interrogate suspects who violate this law or other relevant laws and administrative regulations, and investigate their illegal acts.
(3) consulting and copying contracts, invoices, account books, bills, records, documents, business correspondence, audio-visual products and other materials related to inbound and outbound means of transport, goods and articles; Inbound and outbound means of transport, goods and articles that violate this Law or other relevant laws and administrative regulations may be detained.
(4) to inspect the means of transport suspected of smuggling and places suspected of hiding smuggled goods and articles in areas under customs supervision and coastal areas near customs, and to inspect the bodies of smuggling suspects; With the approval of the Customs Commissioner directly under the Central Government or the Customs Commissioner at a lower level authorized by him, the means of transport, goods, articles and smuggling suspects suspected of smuggling may be detained; The detention time of smuggling suspects shall not exceed 24 hours, and may be extended to 48 hours under special circumstances.
In the coastal areas outside the customs supervision area and near the customs, when investigating smuggling cases, the customs may, with the approval of the Customs Commissioner directly under it or his authorized subordinate customs Commissioner, inspect the means of transport suspected of smuggling and the places suspected of hiding smuggled goods and articles except the citizens' residences, and the relevant parties shall be present; If the party concerned is not present, the inspection may be conducted in the presence of witnesses; Means of transport, goods and articles suspected of smuggling can be detained. The scope of coastal areas near the Customs shall be determined by the General Administration of Customs and the public security department of the State Council jointly with the relevant provincial people's governments.
(5) When investigating smuggling cases, with the approval of the Customs Commissioner directly under the Central Committee or the Customs Commissioner at a lower level authorized by him, you can inquire about the deposits and remittances of suspected units and personnel in financial institutions and postal enterprises.
(6) If inbound and outbound means of transport or individuals escape in violation of customs supervision, the customs may pursue them continuously outside the customs supervision area and in coastal and border areas near the customs, and bring them back for treatment.
(7) Customs can be equipped with weapons to perform their duties. Rules for customs officers to wear and use weapons shall be formulated by the General Administration of Customs jointly with the public security department of the State Council and submitted to the State Council for approval.
(8) Other functions and powers as prescribed by laws and administrative regulations.