1. What is real-name taxation?
Real-name taxation refers to the system in which the tax authorities collect and verify the real-name information of relevant personnel before taxpayers handle matters related to pleasure. Taxpayers who have been verified by real-name information will no longer provide registration certificates and copies of identity documents when handling related tax-related matters again.
Second, who needs to collect real-name information?
1, tax personnel, that is, those who handle tax-related matters on behalf of taxpayers;
2. Specific legal representative refers to the legal representative of a taxpayer whose tax credit rating is D, who is listed in the "blacklist" of tax violations and whose real-name information needs to be collected and verified as determined by the tax authorities.
3. What does the collected real-name information include?
The collected real-name information includes: name, ID card type, other information contained in the certificate, and mobile phone number. If the portrait information in the identity document cannot be collected, the real-time portrait information shall be collected separately. The types of identity documents include resident identity cards, temporary resident identity cards, Hong Kong and Macao residents' passes to and from the Mainland, mainland travel permit for taiwan residents Road Pass, foreign citizens' passports and foreigners' permanent residence permits.
4. What are the ways to collect real-name information?
Real-name information collection methods are divided into on-site collection and Internet collection.
1. On-site collection: go to the entity tax service office to collect real-name information and record its relationship with taxpayers.
2. Internet collection: The real-name information of relevant personnel is collected by the system through the two-dimensional code provided by tax, and the relationship between them and taxpayers is recorded.
5. What materials should be provided for on-site collection?
1, the legal representative (person in charge, the owner) needs to show his original identity certificate;
2. The person in charge of finance, the tax collector, the ticket purchaser and the export tax refund personnel are required to show their original identity documents and the information collection form of real-name tax collectors, and load a copy of the registration certificate of the taxpayer's seal with the unified social credit code (the copy of the accident tax registration certificate added to the unified social credit code is not received, hereinafter referred to as the "registration certificate"). Real-name tax collectors with Hong Kong and Macao residents' passes to and from the Mainland, mainland travel permit for taiwan residents and foreign citizens' passports and foreigners' permanent residence permits can only conduct on-site collection.
6. What are the ways to verify real-name information?
Real-name tax verification methods are divided into on-site verification and Internet verification.
1, field verification. When handling tax-related matters in the tax service hall, the tax officers scan the identity information and real-time portrait information through the numbering machine (overhead camera) or the self-service tax terminal. The tax authorities automatically compare their identity information, collected portrait information and real-time portrait information through modern identity recognition technology, and save the tax-related information and behavior records in real name after verification.
2. Internet authentication. The real-name information of relevant personnel is collected by the system through the two-dimensional code provided by tax, and the relationship between them and taxpayers is recorded.
7. What should I do if my real name information changes?
If the real name information changes, it should be changed in time.
If the taxpayer's real-name information related to tax registration changes, the tax authorities will deal with it in accordance with the provisions of the Tax Administration Law and its detailed rules for implementation.
If the taxpayer fails to change the taxpayer in time, the tax authorities may terminate the relationship with the taxpayer according to the personal statement and other relevant information provided by the taxpayer (excluding the legal representative).
8. What if a specific legal representative cannot complete the verification of real-name information due to objective reasons such as physical condition?
A specific legal representative who cannot complete the collection and verification of real-name information due to objective reasons such as physical condition may entrust a tax official who has completed the verification of real-name information to handle tax-related matters at the entity tax service hall with the taxpayer registration certificate, legal representative identity certificate and power of attorney.
The specific legal representative should collect and verify the real name information in time after the above objective reasons are eliminated.
Nine, the tax authorities in the real name information collection, verification, found fraudulent use of other people's identity documents, or the use of forged identity documents will be how to deal with?
The tax authorities will not handle tax-related matters, and report to the higher authorities or submit them to the public security departments for handling.
Ten, for the legal representative, the person in charge of finance and other tax personnel claim that identity documents have been fraudulently used, how to deal with the tax authorities?
The tax authorities will change the relationship between the legal representative and the taxpayer according to the changes in the registration information of the registration authority; For financial leaders and other tax collectors who claim that their identity documents have been fraudulently used, the tax authorities will cancel their relationship with taxpayers according to their personal statements, receipts from public security organs and other relevant information.
XI. How to arrange the transition period of real-name taxation?
The transition period is from now until March 3, 20 19.
During the transition period, tax collectors should take the initiative to collect identity information.