If the taxpayer's goods or other property is, per se, inseparable and there is no other property to detain, the value of the detained goods or other property may be higher than the payable tax.

纳税义务人的货物或者其他财产本身不可分割，又没有其他财产可以扣留的，被扣留货物或者其他财产的价值可以高于应纳税款。

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If the taxpayer's goods or other property is, per se, inseparable and there is no other property to detain, the value of the detained goods or other property may be higher than the payable tax.

纳税义务人的货物或者其他财产本身不可分割，又没有其他财产可以扣留的，被扣留货物或者其他财产的价值可以高于应纳税款。

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