Tax identification documents are tax identification documents, also called tax verification documents. It is a justice with legal effect for tax authorities to implement tax policies and tax systems to taxpayers or taxpayers, and it is sufficient to collect written basis for both parties to correctly implement tax policies, prevent tax evasion and taxpayers to correctly fulfill their tax obligations in time.

Tax appraisal is a written confirmation and stipulation made by China tax authorities on taxpayers' taxable items according to the tax law and the specific conditions of taxpayers' production and operation. It is one of the important contents of tax payment procedure.

Content of tax payment certificate

I. Provisions on Tax Collection and Management

(1) Provisions on tax registration

The provisions of tax registration should generally include the provisions that taxpayers should register with the tax authorities within 30 days after they are approved to start business, as well as the provisions on change of business mode, work change, reorganization, division, merger, joint venture, relocation, suspension of business and closure. And the provisions on going to the tax authorities for change or cancellation of registration within 30 days from the date of approval or announcement.

(2) Provisions on tax declaration

The provisions on tax declaration should generally include that taxpayers should make tax declarations in accordance with the provisions and submit tax returns, financial and accounting statements and relevant tax information to the tax authorities. Tax-exempt taxpayers should still submit tax-exempt sales and financial accounting statements to the tax authorities.

(3) Provisions on the tax payment period

The tax authorities shall, according to the taxpayer's production and operation and the tax payable, determine the specific tax payment period and payment time.

(4) Provisions on tax inspection

Provisions on tax inspection should generally include that taxpayers and tax collectors must accept the supervision and inspection of the tax authorities, truthfully reflect the situation and provide information, and must not conceal, obstruct or make things difficult for tax inspectors.

(5) Provisions on invoice management

The provisions on invoice management should generally include: taxpayers must keep and use invoices in accordance with the provisions of the tax authorities, and must not alter, fill in, tear up, transfer, open, give away or write off invoices on blank bills, and must not print, sell or print invoices without the approval of the tax authorities.

(6) Provisions on reconsideration of tax disputes.

Should include taxpayers, agents or other parties in dispute with the tax authorities on tax payment or illegal treatment, they must first pay taxes, late fees and fines according to the decision of the tax authorities, and then apply to the higher tax authorities for reconsideration within the prescribed time limit. If you are dissatisfied with the reply of the higher tax authorities, you can bring a lawsuit to the people's court within the prescribed time limit.

(seven) provisions on the treatment of overpayment of taxes.

Taxpayers who pay more taxes are allowed to apply for tax refund to the original tax authorities within one year, and will not be accepted after the deadline.

(eight) regulations on illegal treatment

Generally, the provisions for dealing with violations should include penalties for taxpayers who fail to apply for tax registration, declare tax payment and provide information, refuse to accept the supervision and inspection of tax authorities, punish tax evasion, tax evasion, tax arrears and refusal to pay taxes, and punish tax evasion and tax evasion caused by violation of invoice management.

(9) Provisions on the responsibilities of both parties.

The duties of tax authorities should generally include establishing good professional ethics, being honest and upright, promptly notifying taxpayers of changes in tax laws and amendments to tax assessment, and properly keeping tax information. Taxpayers' obligations should generally include earnestly fulfilling their tax obligations, observing various accounting systems and collection and management systems, submitting statements on time, paying taxes in time, and accepting supervision and inspection by tax authorities; When the production and operation situation changes, report the changes of tax assessment to the tax authorities in a timely manner, and properly keep the tax information.

(10) Provisions on tax collectors, withholding and remitting taxes.

According to the provisions of the tax law, all units and individuals who have the obligation to collect, withhold and remit taxes and entrust to collect taxes should declare their unit name (personal name), unit address, ownership form, mode of operation, business scope, taxes and taxable items for collecting, withholding and remitting taxes, etc. , and the tax authorities will issue a collection certificate after examination and appraisal to clarify the applicable taxes, tax items and tax rates.