The tax payment certificate is a tax payment certificate issued by the tax authorities to prove that the taxpayer has paid taxes and expenses.
A natural person does not need to settle the payment on behalf of the company, so if there is no tax payment certificate:
1. cannot prove that the invoice is legal and compliant, and is suspected of buying and selling invoices.
2. Personal production and operation income tax paid without tax payment certificate shall be settled.
The tax payment certificate plays an important role in the work of enterprises and individuals. Whether it is an enterprise or an individual, it is necessary to issue a tax payment certificate in daily life or business to qualify.
When collecting taxes, tax authorities must issue tax payment vouchers to taxpayers. When a withholding agent withholds or collects taxes, if a taxpayer requests the withholding agent to issue a certificate of withholding or collecting taxes, the withholding agent shall issue it.
Legal basis:
People's Republic of China (PRC) social insurance law
Article 4
Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights records, and require social insurance agencies to provide social insurance consultation and other related services.
Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.