The validity period of the tax registration certificate is expressed as "long-term" on the certificate, which will be verified irregularly. At present, only the tax registration certificates of foreign-invested enterprises and foreign enterprises need to be inspected jointly every year, and other types of enterprise tax registration certificates do not need to be inspected for the time being.

1, since 2004, in order to simplify the tax registration management, the annual inspection of the tax registration certificate has been cancelled for taxpayers who declare normally in accordance with the Detailed Rules for the Implementation of the Tax Administration Law and the Measures for the Administration of Tax Registration in State Taxation Administration of The People's Republic of China.

2. After the annual inspection of the taxpayer's tax registration certificate is cancelled, the tax authorities will further strengthen the daily supervision and management measures, and make monthly and quarterly tax returns, purchase and issuance. In the process of ticketing, check and improve the taxpayer's tax registration information, and integrate the annual inspection of tax registration into the daily tax management. For taxpayers who fail to apply for tax-related declaration according to regulations, the tax authorities will make full use of information technology through networking with the industrial and commercial bureau, the State Administration of Taxation, the Technical Supervision Bureau and other departments, and at the same time, the tax authorities will find out the illegal taxpayers through on-the-spot investigation and other means according to the principle of territoriality, and deal with them according to law.

3. Chapter VII License Management of the Measures for the Administration of Tax Registration:

Article 37 The tax authorities shall strengthen the management of tax registration certificates, and adopt methods such as on-the-spot investigation and door-to-door verification, or combine the information exchange and comparison between the tax authorities and the industrial and commercial departments, and between the State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) to manage tax registration certificates.

Thirty-eighth tax registration certificate style changes, the need for a unified renewal of the tax registration certificate, determined by the State Taxation Administration of The People's Republic of China.