Legal analysis
1. Medical expenses: The medical expenses are determined according to receipts and vouchers such as medical expenses and hospitalization expenses issued by medical institutions, combined with relevant evidence such as medical records and diagnosis certificates. 2. Lost time: The lost time is determined according to the lost time and income of the victim. 3. Nursing expenses: The nursing expenses are determined according to the income of nursing staff, the number of nurses and the nursing period. 4. Transportation expenses: The transportation expenses shall be calculated according to the actual expenses incurred by the victims and their necessary accompanying personnel for medical treatment or transfer to other hospitals. 5. Hospitalization food subsidy: Hospitalization food subsidy can be determined by referring to the standard of food subsidy for ordinary staff of local state organs. 6. Nutrition fee: The nutrition fee is determined according to the disability of the victim and referring to the opinions of medical institutions. 7. Disability compensation: according to the degree or level of disability of the victim, the disability compensation is calculated according to the per capita disposable income of urban residents or the per capita net income of rural residents in the last year where the appeal court is located, and it is calculated as 20 years from the date of disability. However, for those over 60 years of age, the age will be reduced by one year for each additional year; Seventy-five years of age or older, calculated by five years.
legal ground
"People's Republic of China (PRC) tax collection and management law" article 38 tax authorities have reason to believe that taxpayers engaged in production and business operations have evaded their tax obligations, and may order them to pay the tax payable within a prescribed time limit; If a taxpayer is found to have obviously transferred or concealed his taxable commodities, goods and other property or taxable income within a time limit, the tax authorities may order the taxpayer to provide tax payment guarantee. If a taxpayer cannot provide a tax payment guarantee, with the approval of the director of the tax bureau (sub-bureau) at or above the county level, the tax authorities may take the following tax preservation measures: (1) notify the taxpayer's bank or other financial institution in writing to freeze the taxpayer's deposit equivalent to the tax payable; (2) Seizing or sealing up the taxpayer's commodities, goods or other property whose value is equivalent to the tax payable. If the taxpayer pays the tax within the time limit specified in the preceding paragraph, the tax authorities must immediately lift the tax preservation measures; If it fails to pay the tax within the time limit, with the approval of the director of the tax bureau (sub-bureau) at or above the county level, the tax authorities may notify the taxpayer's bank or other financial institution in writing to withhold the tax from its frozen deposits, or auction or sell the goods, articles or other property that have been sealed up or detained according to law, and use the proceeds from the auction or sale to offset the tax. Houses and articles necessary for individuals and their dependents to maintain their lives are not within the scope of tax preservation measures.