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中华人民共和国税收征收管理法/Chapter 5 法律责任

Article 79

In force

税务机关、税务人员查封、扣押纳税人个人及其所扶养家属维持生活必需的住房和用品的,责令退还,依法给予行政处分;构成犯罪的,依法追究刑事责任。

Laws · NPC Standing Committee · In force from April 24, 2015

Article 78Back to full textArticle 80

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