Application conditions

Taxpayers and withholding agents who lose or damage their tax registration certificates shall report to the tax authorities for a new tax certificate.

Set the foundation

1. Article 15 of the Measures for the Administration of Invoices in People's Republic of China (PRC)

2. Article 37 of the Measures for the Administration of Tax Registration (promulgated by Order No.7 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and revised by Order No.36, No.44 and No.48 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)).

Handling materials

1, 1 tax voucher supplementary report form.

2. If the tax voucher is damaged, you need to bring the damaged tax voucher.

Handling place

Can be handled through the tax service hall (place) and the electronic tax bureau. The specific location can be found in the "Tax Map" column of the website of the Local Taxation Bureau. The website of the electronic tax bureau can be inquired from the "tax service" column of the website of the local tax bureau.

Matters needing attention of taxpayers and withholding agents

1. Taxpayers and withholding agents shall be responsible for the authenticity and legality of the information submitted.

2. The document form can be downloaded from the "Download Center" section of the website of the local taxation bureau, and can also be collected at the tax service hall.

3. Taxpayers and withholding agents who use electronic signatures that meet the requirements stipulated in the Electronic Signature Law have the same legal effect as handwritten signatures or seals.

4. Tax registration certificates include but are not limited to tax registration certificates (original and duplicate), temporary tax registration certificates (original and duplicate), tax withholding registration certificates, etc. Other tax vouchers include but are not limited to invoice books.

What is the use of tax documents?

The main contents of the tax registration certificate include: taxpayer's name, tax registration code, legal representative or person in charge, production and business address, registration type, accounting method, production and business scope (main business, part-time business), date of issuance, etc.

Taxpayers must hold tax registration certificates when handling the following matters:

1, open a bank account;

2. Apply for tax reduction, exemption and refund;

3. Apply for deferred declaration and deferred tax payment;

4. Receiving and purchasing invoices; Except for manual invoices.

5, apply for the issuance of business activities tax management certificate;

6. Handle the business suspension or closure;

7. Other related tax matters.