Chapter I General Provisions Article 1 These Detailed Rules are formulated in accordance with the Law of People's Republic of China (PRC) on the Administration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection). Article 2 The Tax Collection and Administration Law and these Detailed Rules shall apply to the collection and administration of various taxes collected by tax authorities according to law; Where there are no provisions in the Tax Administration Law and these Detailed Rules, the provisions of other relevant tax laws and administrative regulations shall apply. Article 3 The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of tax laws and administrative regulations. The tax authorities have the right to refuse to implement decisions that are in conflict with tax laws and administrative regulations, and report to the higher tax authorities. Article 4 The the State Council tax authorities mentioned in Article 5 of the Tax Administration Law and these Detailed Rules refer to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Chapter II Tax Registration Article 5 The term "taxpayer" as mentioned in the second paragraph of Article 9 of the Tax Administration Law refers to units and individuals who are not engaged in production or business activities but are obliged to pay taxes according to laws and administrative regulations. The scope and methods of tax registration shall be stipulated separately. Article 6 Taxpayers engaged in production and business operations shall, within the specified time, file a written declaration with the tax authorities for tax registration, and truthfully fill in the tax registration form. The main contents of the tax registration form include:

(a) the name of the unit, the name of its legal representative or owner and the number of its resident identity card, passport or other legal documents;

(2) domicile and business premises;

(3) economic nature;

(4) Enterprise form and accounting method;

(five) the scope of production and operation, mode of operation;

(six) registered capital (funds), total investment, bank and account number;

(seven) the production and operation period, the number of employees and the business license number;

(eight) the person in charge of finance and tax officials;

(9) Other related matters.

The name, address, legal representative, main business scope and financial controller of the head office shall also be registered in the branches or places where the enterprise engages in production and operation in other places. Article 7 When handling the tax registration form with the tax authorities, taxpayers shall provide the following relevant documents and materials according to different situations:

(1) Business license;

(2) Relevant contracts, articles of association and agreements;

(3) bank account number certificate;

(4) Resident identity card, passport or other legal documents;

(5) Other relevant documents and materials required by the tax authorities. Article 8 The tax authorities shall complete the examination and approval within 30 days from the date of receiving the tax registration forms, certificates and materials provided by taxpayers; Those who meet the requirements shall be registered and issued a tax registration certificate.

The style of tax registration certificate is formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Article 9 When the contents of tax registration change, taxpayers registered with the administrative department for industry and commerce shall report to the original tax registration authority with relevant documents within 30 days from the date when the administrative department for industry and commerce handles the change registration; According to the regulations, taxpayers who do not need to go to the administrative department for industry and commerce for registration of change shall, within 30 days from the date of approval or announcement of change by the relevant authorities, report to the original tax registration authority for registration of change with relevant documents. Article 10 If a taxpayer terminates his tax payment obligation according to law due to dissolution, bankruptcy, cancellation, etc., he shall report to the original tax registration authority for cancellation of tax registration with relevant documents, and then go through cancellation of registration with the administrative department for industry and commerce; If it is not necessary to register with the administrative department for industry and commerce according to the regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents.

Where a taxpayer is involved in changing the tax registration authority due to the change of his domicile or business premises, he shall apply to the original tax registration authority for cancellation of tax registration and to the local tax authority for tax registration before applying to the administrative department for industry and commerce for change or cancellation of registration or before changing his domicile or business premises.

A taxpayer whose business license is revoked by the administrative department for industry and commerce shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date when the business license is revoked. Article 11 Before going through the cancellation of tax registration, taxpayers shall settle the tax payable, late fees and fines with the tax authorities, and hand in invoices and other tax vouchers. Article 12 Unless it is not required to issue a tax registration certificate according to regulations, taxpayers must hold a tax registration certificate to handle the following matters:

(a) to apply for tax reduction, exemption and refund;

(2) Receiving and purchasing invoices;

(3) A certificate of tax administration for overseas business activities;

(4) Other relevant tax matters. Article 13 A withholding agent who has the obligation to withhold and collect taxes in accordance with the provisions of tax laws and administrative regulations shall report to the competent tax authorities for the receipt of tax withholding and collection certificates. Article 14 The tax authorities shall implement a system of periodic verification and replacement of tax registration certificates. Taxpayers should hold relevant certificates to the competent tax authorities for verification or replacement procedures within the prescribed time limit. Article 15 The tax registration certificates obtained by taxpayers and the tax withholding and collecting certificates obtained by withholding agents shall not be lent, altered, damaged, traded or forged.

If a taxpayer loses his tax registration certificate or a withholding agent loses his tax withholding or collecting certificate, he shall report it in writing to the competent tax authority and publicly declare it invalid, and apply for a replacement.