Scammers pretending to be tax officials demanding payments are fraudsters; tax filings must be done via the e-Tax Service or by calling 12366

14. Scammers pretending to be tax officials demanding payments are fraudsters; tax filings must be done via the e-Tax Service or by calling 12366

Cost: No cost involved. If you receive calls or texts claiming a “tax audit,” “unusual account activity,” or “fines for non-filing,” or if someone adds you as a contact, simply hang up and ignore them. Then call 12366 or the official phone number of your local tax authority to verify.

In plain terms: Tax authorities never ask for your bank card passwords, payment codes, or SMS verification codes over the phone, nor do they provide an account number for you to send tax payments to. Legitimate on-site tax inspections require officials to present an inspection notice and identification. When receiving such calls, hang up first and call 12366 to confirm. If you’ve already transferred money, immediately call 110 or 96110 to request a payment reversal.

Benefit: The State Taxation Administration explicitly states: “Tax authorities never request bank card passwords, payment codes, account balances, or SMS verification codes related to payments via WeChat mini-programs, phone calls, or texts.” It also warns: “Some criminals impersonate tax officials, offering services such as ‘tax filing assistance,’ ‘preferential tax policy handling,’ or ‘policy guidance’ to taxpayers.” To verify any claims, call the 12366 taxpayer service hotline or your local tax authority’s official number. Legitimate on-site inspections require officials to present a written notice and identification. Tax payments can only be made via the e-Tax Service or at tax service centers; no tax authority ever provides a designated account for payments. Intermediary agencies offering tax filing services are also subject to regulations. Those who extort taxpayers or withholding agents using the guise of tax officials face fines based on severity. Impersonating government officials to commit fraud results in detention for 10–15 days and a fine of up to 1,000 yuan. If actions meet criteria for both fraud and impersonation, penalties follow the stricter applicable law.

Evidence grade: A

Sources: State Taxation Administration of China (2025). The taxation department reminds taxpayers to enhance prevention awareness and be wary of Internet tax-related fraud. <https://www.chinatax.gov.cn/chinatax/n810219/n810724/c5243181/content.html>; State Taxation Administration of China Yangzhou Taxation Bureau (2023). Yangzhou Tax-related Fraud Prevention Publicity. <https://jiangsu.chinatax.gov.cn/art/2023/8/28/art_23038_432322.html>; State Taxation Administration of China (2025). Measures for the Administration of Tax-related Professional Services (Trial) (State Taxation Administration of China Order No. 58, Article 32, Item 7, Article 33). <https://fgk.chinatax.gov.cn/zcfgk/c100011/c5239044/content.html>; Standing Committee of the National People's Congress (2025). Public Security Administration Punishment Law (revised in 2025, effective on January 1, 2026, Article 62). <https://www.spp.gov.cn/spp/fl/202506/t20250627_699863.shtml>; Supreme People's Court of China, Supreme People's Procuratorate of China, Ministry of Public Security of China (2016). Opinions on Several Issues Concerning the Application of Law in Handling Criminal Cases such as Telecommunications and Internet Fraud (Fafa [2016] No. 32). <https://www.spp.gov.cn/zdgz/201612/t20161221_176278.shtml>

Notes: These scams specifically target newly registered sole proprietors and small businesses. Scammers claim “your tax filing records show non-compliance, and fines will apply today,” then steer victims to their own official accounts or mini-programs, charging hundreds of yuan for services that are actually free and take only minutes to complete independently. While hiring external bookkeeping firms is legal, they are not government entities and cannot act on behalf of tax authorities. Victims who’ve already paid should follow Section 8, Clause 2 (payment reversal for fraud) and immediately call 110 or 96110 to request a reversal.