1. After turning on the computer, click the browser to search State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and query the provinces;
2. After jumping to the webpage, click I want to query;
3, enter the query interface, click on the general taxpayer qualification query;
4. Fill in the taxpayer identification number;
5. After filling in the verification code, click Query.
Tax payment refers to the implementation process of taxpayers in tax collection, that is, according to the provisions of various national tax laws, a part of collective or individual income is paid to the state at a certain tax rate. Taxation is accompanied by the emergence of the country. The material premise is that society has surplus products, the social premise is that there is regular public demand, the economic premise is that there is independent economic interests, and the upper condition is mandatory public power.
Tax function is the external expression of tax function under certain economic conditions. In different historical stages, tax functions play different roles. Main forms At this stage, the role of taxation is mainly manifested in the following aspects:
1. Taxation is the main form and tool of national organization's fiscal revenue. Taxation plays an important role in ensuring and realizing fiscal revenue. Because taxation is compulsory, free and fixed, it can ensure the stability of income; At the same time, the collection of taxes is very extensive, and fiscal revenue can be raised from many aspects;
2. Taxation is one of the important levers for the state to regulate the economy. The state regulates social production, exchange, distribution and consumption through the setting of tax categories and the provisions on tax items, tax rates, tax increase or tax reduction and exemption, and promotes the healthy development of social economy. Safeguard state power;
3. Taxation has the function of safeguarding state power. State power is a necessary condition for the generation and existence of taxes, and the existence of state power depends on the existence of taxes. Without taxes, the state machine can't work effectively. At the same time, tax distribution is not based on the principle of reciprocity and ownership, but on the basis of political rights to adjust material interests, reflecting what the state supports and restricts, so as to achieve the purpose of maintaining and consolidating state power.
Article 8 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection * * * Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities.
Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law.
Taxpayers have the right to apply for tax reduction, exemption and refund according to law.
Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law.
Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.