I. Business scope of real-name taxation
At present, invoice collection matters are handled in Xi 'an national tax department, and real-name taxation is implemented. Subsequent Xi State Taxation Bureau and Xi Local Taxation Bureau will gradually expand the business coverage of real-name taxation.
Second, the scope of tax personnel in real-name registration system
Refers to the taxpayer's tax agent, including the legal representative (person in charge, owner), financial personnel, tax agent (including invoice handling personnel), tax agent and other personnel authorized to handle tax-related business.
Three. Collection and confirmation of identity information
(1) Starting from August, 20654381day, before taxpayers receive invoices for the first time, the national tax authorities collect, verify and confirm the identity information of legal representatives (responsible persons, owners) and other taxpayers respectively.
(2) As of August 1 2006, taxpayers who are not collecting invoices for the first time, their legal representatives (responsible persons, owners) and other tax collectors shall complete the collection of identity information at the local tax authorities within six months from the date of implementation of this announcement. From February 20 17 1 day, the national tax authorities only accept the application for invoice collection of taxpayers who have completed the collection of taxpayer identity information.
(3) If the taxpayer changes temporarily, the authorized person shall complete the collection of identity information with the original ID card and tax power of attorney before handling the invoice collection.
(4) Pre-program for receiving invoices
From August, 20 16, when a taxpayer handles the invoice collection business, its agent must bring the original identity certificate, verify the authenticity of the certificate through the ID card recognizer in the tax window of the national tax authority, and compare it with the identity information retained in the database of the national tax authority. Subsequent business of invoice collection can only be handled after identity confirmation is consistent.
Four. any other business
(1) The collected identity information includes identity information, telephone number, portrait information, etc. When the tax authorities collect the taxpayer's identity information, the originals of the following documents are valid identity documents:
1. Resident ID card and temporary resident ID card.
2. Identity documents of soldiers of China People's Liberation Army and China People's Armed Police.
3 Hong Kong and Macao residents to and from the mainland pass, mainland travel permit for taiwan residents.
4. Passport of foreign citizens.
(2) When collecting identity information, the tax authorities shall provide the following information:
1. If the taxpayer is the legal representative, person in charge or owner, he/she must show his/her original identity certificate.
2. If the taxpayer is the person in charge of finance, the taxpayer or other authorized personnel, it shall present the original identity certificate and the original tax payment power of attorney.
3. If the tax agent is a tax agent, he/she must show his/her original identity certificate and the original tax agency contract (agreement).
(3) If the taxpayer's telephone number and other information are changed, it shall go through the change formalities with the tax authorities in time.
(4) When the tax authorities collect, verify and confirm the taxpayer's identity information, the taxpayer shall provide valid certificates and true identity information, and cooperate with them.
If a tax official refuses to provide a valid identity document, uses another person's document falsely, or uses forged or altered documents, and fails to collect identity information from the national tax authorities in accordance with the relevant provisions of this announcement, the national tax authorities shall suspend issuing invoices for him.
(5) Taxpayers only need to collect identity information once in Xi 'an tax authorities, and then they can carry out real-name taxation in tax authorities at all levels of Xi 'an State Taxation Bureau and Xi 'an Local Taxation Bureau.
(six) the taxpayer shall sign a tax payment undertaking when handling the invoice collection matters in the national tax authorities for the first time.
(7) The tax authorities at all levels of Xi Municipal State Taxation Bureau and Xi Local Taxation Bureau collect, use and manage taxpayer identity information according to law, and undertake the obligation of information confidentiality.
V. This announcement shall come into force on August 6, 20 1 year.