Tax document delivery receipt refers to the production and use of tax authorities in accordance with legal tax authority and procedures when delivering tax documents to taxpayers, withholding agents and other tax administrative counterparts, and objectively records relevant External law enforcement documents concerning the specific delivery process of tax documents. The function of the tax document delivery receipt is to prove that the administrative law enforcement documents have been delivered to the administrative law enforcement counterpart; the administrative law enforcement documents that have been served have legal effect.

There are currently five main legal service methods for tax documents, which are direct service, lien service, entrusted service, mail service and public notice service. Among them, mail service and public notice service There is no need to use this instrument.

According to the relevant provisions of Chapter 8 of the "Implementing Rules of the Tax Collection and Administration Law of the People's Republic of China": 1. The delivery of tax documents shall be accompanied by a receipt of delivery and shall be issued by the recipient or the applicant. The other signatories specified in the detailed rules will mark the date of receipt on the delivery receipt and sign or stamp it, which shall constitute delivery.

2. When tax authorities serve tax documents, they shall be delivered directly to the recipient. If the recipient is a citizen, he or she shall sign for it directly; if he or she is not present, the person's adult family member who lives with him or her shall sign for it. If the recipient is a legal person or other organization, the legal representative of the legal person, the principal person in charge of the other organization, or the financial person in charge of the legal person or organization, or the person responsible for receiving the goods shall sign for receipt. If the recipient has an agent, the document can be sent to his agent to sign for receipt.