纳税担保人承担担保责任的方式应限于连带责任，而担保责任的范围，似乎可以扩展到相关的行政罚款。
The way that the tax payment guarantor undertakes the obligation of warranty should be restricted in the joint and several liability , but the obligation of warranty scope , as if also may expand to the related administrative fine .
连带责任担保