1. According to Article 20 of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management, "a taxpayer who loses his tax registration certificate shall report in writing to the competent tax authorities within 15 days and declare it invalid in the newspaper."

2. Regarding the punishment involved, according to the provisions of Article 60 of the Law of People's Republic of China (PRC) on Tax Collection and Management, the loss of tax registration certificate belongs to "failing to set up and keep account books or keep accounting vouchers and relevant materials in accordance with regulations; Can be fined up to 2000 yuan, and can be handled in coordination with the agent of the competent tax authorities.

Three, the taxpayer lost his tax certificate and reissued it:

1. It is required to fill in the Report on the Loss of Tax Tickets and attach the following materials:

(1), one page (original and copy) with loss statement in reimbursement,

(2) A copy of the title or masthead of the newspaper or magazine that published the loss statement.

2. It shall report to the competent tax authorities in writing within 15 days from the date when the tax registration certificate is lost.

3, the tax authorities promised time limit. The information provided is complete, the content is accurate and all procedures are complete. Those who meet the conditions can settle down on the spot.

4. Approval authority. The report of loss of tax certificates must be approved by the tax authorities.