1. The tax authorities shall implement a system of periodic verification and replacement of the issued tax registration certificates. Taxpayers should go to the tax authorities for verification or replacement procedures within the prescribed time limit.

2. The tax registration certificate shall be audited once a year, and whether the contents of the tax registration certificate and tax registration form are consistent with the actual production and operation of taxpayers. Where conditions permit, joint inspection can be conducted with the administrative department for industry and commerce and other departments. Enterprises with foreign investment shall conduct joint annual inspection in accordance with relevant regulations. If the inspection is qualified, the tax authorities shall indicate the verification mark on the taxpayer's tax registration certificate. Verification marks are uniformly distributed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and the specific verification time is determined by the provinces. Provisions of the State Taxation Bureau and Local Taxation Bureau of autonomous regions and municipalities directly under the Central Government.

3. The tax registration certificate is renewed every three years. The new tax registration certificate will be issued by State Taxation Administration of The People's Republic of China, and the specific renewal time will be determined by State Taxation Administration of The People's Republic of China.

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