《税收征收管理法》涉及三种情形的纳税担保:即第三十八条规定:“税务机关有根据认为从事生产、经营的纳税人有逃避纳税义务行为的,可以在规定的纳税期之前,责令限期缴纳应纳税款;在限期内发现纳税人有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的,税务机关可以责成纳税人提供纳税担保。”第四十四条规定:“欠缴税款的纳税人或者其他的法定代表人需要出境的,应当在出境前向税务机关结清应纳税款、滞纳金或者提供担保。”第 The Law of the People’s Republic of China on Tax Collection and Management involves three types of tax guarantee: Article 38 states: “Where a tax authority has a taxpayer who believes that the taxpayers engaged in production or business operations evade tax liability, the tax authorities may, before the stipulated tax period , Ordered to pay tax due within a certain time limit; within a period of time found that the taxpayers have obvious transfer, hide their taxable goods, goods and other property or taxable income signs, the tax authorities can instruct taxpayers to provide tax guarantee. ”Article 44 states:“ Taxpayers who have not paid their taxes or other legal representatives that need to leave the country should settle the tax payable, late fees or provide guarantees before they leave the country. ”