The tax registration certificate (card) is only allowed to be used by units and individuals, and it is not allowed to be lent, transferred, altered or traded. If it is lost, it should be reported to the tax authorities in time.
The tax registration certificate (card) shall be verified and renewed regularly. The specific verification and replacement time shall be determined by the Provincial Taxation Bureau. Article 4 Non-independent economic accounting branches across cities, counties, districts and townships to which taxpayers belong shall apply to the local tax authorities for registration or tax registration within 30 days from the date of establishment. Article 5 After the tax assessment, if the taxpayer's ownership form, mode of operation, business scope and other tax assessment items and the taxpayer's tax withholding items change, it shall, within 15 days after the change, report to the competent tax authorities the change of tax assessment and tax withholding certificate. Article 6 The content, time, time limit and collection method of taxpayers shall be determined by the municipal and county tax authorities in accordance with tax laws and regulations and the specific conditions of taxpayers and collectors. Article 7 A taxpayer whose tax reduction or exemption is approved by the tax authorities shall still submit tax returns, financial statements and relevant materials on schedule during the period of tax reduction or exemption. Article 8 Taxpayers must set up account books, truthfully record, fill in vouchers, settle accounts on schedule, and keep account books, vouchers and relevant tax payment materials safely. The storage period shall be implemented in accordance with the national financial and accounting regulations and the provisions of the tax authorities. If an individual taxpayer does not have the ability to establish account books, the establishment of account books may be suspended upon examination and approval by the competent tax authorities, but the relevant tax information must be kept in accordance with the provisions of the tax authorities. Article 9 The financial accounting management of individual industrial and commercial households shall be implemented in accordance with the measures temporarily formulated by the tax authorities. Article 10 Taxpayers must have tax collectors. The basic duties of tax collectors are: handling tax returns and related tax matters; Reflect the tax situation and opinions; Implement tax policies, laws and regulations on collection and management. When the tax personnel change, they shall promptly notify the competent tax authorities. Article 11 Invoices shall be uniformly managed by the tax authorities. Units and individuals that print and use invoices must accept the supervision and inspection of tax authorities. Twelfth railway, transportation, postal services, telecommunications, finance and other units involved in tax evasion, the tax authorities have the right to check their business dealings, the relevant units must truthfully provide information. When conducting verification, tax officials should show their tax certificates and be responsible for confidentiality. Thirteenth no unit or individual may lease, lend or transfer the accounts opened in banks and credit cooperatives. If tax evasion is caused by borrowing an account, the unit lending the account shall be responsible for recovering the tax within a time limit or paying the tax on its behalf. Fourteenth tax authorities at or above the county level may, according to the needs of tax collection and management, participate in joint inspection stations (groups) set up in stations, docks, airports and traffic arteries with the approval of local and municipal tax bureaus. Where there is no joint inspection station (group), tax inspection stations can be set up separately to carry out tax inspection tasks with the approval of the provincial tax bureau when necessary. Fifteenth taxpayers have one of the following acts, as tax evasion:
(1) Forging, altering or destroying account books, documents or accounting vouchers.
(2) Concealing taxable items and income.
(3) Transferring income and profits to avoid paying taxes, concealing production and operation.
Taxpayers who have one of the following acts shall be treated as refusing to pay taxes:
(1) Refusing to implement tax laws and regulations or refusing to pay taxes.
(2) Refusing to provide tax payment information and resisting tax inspection.
(3) refusing to execute the tax notice issued by the tax authorities under various excuses.
(4) refusing to pay the late fees and fines levied by the tax authorities in accordance with tax laws and regulations. Article 16 If a taxpayer violates tax laws and regulations, evades taxes or refuses to pay taxes in a large amount or by bad means, and the circumstances are serious enough to constitute a crime, the tax authorities at or above the county level shall request the judicial organs to investigate criminal responsibility according to law. Article 17 If a taxpayer violates one of the provisions of Articles 3, 4, 5, 7, 8 and 11 of these Measures, the tax authorities shall criticize and educate the taxpayer or impose a fine of less than 5,000 yuan according to the circumstances. Eighteenth tax authorities are responsible for the supervision and inspection of these measures. Nineteenth the implementation measures shall be interpreted by the Provincial Department of Finance. Twentieth the implementation measures shall come into force as of the date of implementation of the regulations. In the past, the provisions on tax collection and management in our province were inconsistent with the Regulations and the implementation measures, and the Regulations and the implementation measures shall prevail.