The tax collection standard of the state for enterprises is to determine the proportion of tax revenue according to the business scale, business type and income type of enterprises, and to check and collect taxes in accordance with relevant tax laws. According to Article 28 of the Law of the People's Republic of China on the Administration of Tax Collection, the tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overcharge, undercollect, collect in advance, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The amount of agricultural tax payable shall be verified in accordance with the provisions of laws and administrative regulations. Article 29 No unit or individual may conduct tax collection activities except the tax authorities, tax officials and units and personnel entrusted by the tax authorities in accordance with laws and administrative regulations. Under what circumstances can tax authorities take enforcement measures? Article 40 of the Law of the People's Republic of China on the Administration of Tax Collection If a taxpayer or withholding agent engaged in production or business operations fails to pay or remit tax within the prescribed time limit, and a tax payment guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authority shall order it to pay within a prescribed time limit. If it fails to pay within the prescribed time limit, approval shall be obtained from the director of a tax bureau (branch) above the county level, The tax authorities may take the following enforcement measures: (1) notify in writing the bank or other financial institutions with which they have accounts to withhold tax from their deposits; （2） Seize, seal up, auction or sell off commodities, goods or other property whose value is equivalent to the amount of tax payable according to law, and use the proceeds from auction or sale to offset the amount of tax payable. When the tax authorities take compulsory enforcement measures, they shall also enforce the overdue fine that has not been paid by the taxpayers, withholding agents and tax payment guarantors listed in the preceding paragraph. The housing and supplies necessary for the maintenance of a person and his or her dependent family members shall not be included in the scope of compulsory enforcement measures. Have you learned the above legal knowledge about what enterprises and standards the country applies to?