《中华人民共和国税收征收管理法》第二十六条规定，对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以财产提供纳税担保。但下列财产是不能提供纳税担保的：一、土地所有权。土地属于国家和集体所有，任何单位 Article 26 of the Law of the People’s Republic of China on the Administration of Tax Collection stipulates that if the taxpayers have obvious signs of transfer or concealment of their taxable commodities, goods and other property or their taxable income, the tax authorities may order the taxpayers To provide property tax guarantee. However, the following property can not provide tax guarantee: First, the land ownership. Land belongs to the state and collective ownership, any unit