Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 10 The State Taxation Bureau and the Local Taxation Bureau use the same code for the tax registration of the same taxpayer and share information.
Specific measures for tax registration shall be formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Article 11 The administrative departments for industry and commerce at all levels shall regularly inform the State Taxation Bureau and the Local Taxation Bureau at the same level about the opening, change, cancellation of registration and revocation of business licenses.
The specific declaration measures shall be jointly formulated by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and the State Administration for Industry and Commerce.