Taxpayers who are engaged in production and business operations in this Municipality and hold national tax and local tax registration certificates or registered tax registration certificates issued by the competent tax authorities belong to the scope of annual tax registration.
Taxpayers engaged in production and business operations in this Municipality should apply for tax registration without doing so, and should take the initiative to apply to the tax authorities for tax registration.
The time for annual inspection of tax registration is once a year except for the year of comprehensive replacement of tax registration. The specific time and implementation opinions shall be decided by the municipal tax authorities.
2. Annual inspection items
(1) Whether the taxpayer's tax registration items are consistent with the actual situation and business license. The tax registration items mainly include the taxpayer's name, taxpayer's address, actual production and business address, legal representative, registration type, business mode, business scope, business term, name and address of the head office.
(2) whether the taxpayer's tax registration items have changed or whether the taxpayer's division, merger or tax collection and management relationship has changed, and whether the tax registration has been changed or cancelled with the tax authorities in time.
(3) Whether the taxpayer uses the tax registration certificate as required.
(4) Whether the taxpayer has lost the tax registration certificate and whether it has gone through the replacement procedures in time.
3. Annual inspection method
(1) The tax authorities adopt a combination of written verification and on-site inspection for the annual inspection of taxpayers' tax registration.
(two) the annual inspection results of tax registration are qualified and rectified within a time limit. If the annual inspection result is qualified, the competent tax authorities shall affix the annual inspection mark on the original and duplicate of the tax registration certificate; If the annual inspection result is rectification within a time limit, the competent tax authorities shall handle it according to different situations, and the date of rectification within a time limit shall be 15 from the date when the tax authorities notify taxpayers.
(3) The competent tax authorities shall, during the annual inspection, check the tax registration items on the basis of the certificates, certificates and materials provided by taxpayers, and at the same time, conduct on-the-spot inspections on some taxpayers during the annual inspection to test the effectiveness and authenticity of the annual inspection.
(4) Other matters.
(1) the taxpayer fails to handle the annual inspection of tax registration within the annual inspection time stipulated by the municipal tax authority or the competent tax authority, and the competent tax authority shall impose penalties according to the People's Republic of China (PRC) Tax Collection and Management Law and its detailed rules for implementation, including ordering correction and fines.
(II) Where the competent tax authorities find that taxpayers should have gone through tax registration but failed to do so, or should have gone through the registration of change but failed to do so, the competent tax authorities shall, in accordance with the provisions of the People's Republic of China (PRC) Tax Collection and Management Law and its detailed rules for implementation and other laws and regulations, order them to make corrections within a time limit and impose corresponding penalties.