1. List of Class A taxpayers with tax credit.
Log on to the website of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China-A-level taxpayer bulletin board with tax credit), enter the taxpayer identification number, and click Submit after the taxpayer name.
2. Taxpayers who are included in the tax blacklist
(1) Log on to the portal of the tax authorities at or above the prefecture level, and click on the "Blacklist of Tax Violations" module in the "Public Participation" column to make an inquiry. The published contents include the name of the illegal taxpayer, the number and code of the tax registration certificate, the business place, the illegal facts, the punishment decision, the legal representative (responsible person) and the relevant responsible person.
In addition, the bulletin board of the tax service office will also publish the "blacklist" information regularly and irregularly.
(2) Call 12366 and enter the tax registration number as prompted.
Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).
Article 50 Unless otherwise provided by tax laws and administrative regulations, resident enterprises shall take the place where they are registered as the place of tax payment; However, if the place of registration is overseas, the place of tax payment shall be the place where the actual management institution is located.
Where a resident enterprise establishes a business organization without legal person status within the territory of China, it shall calculate and pay enterprise income tax on a consolidated basis.
Article 51 Where a non-resident enterprise obtains the income specified in the second paragraph of Article 3 of this Law, the place of tax payment shall be the place where the institution or place is located. Non-resident enterprises that set up two or more institutions and places in China can choose to pay enterprise income tax by their main institutions and places if they meet the requirements set by the competent tax authorities in the State Council.
Where a non-resident enterprise obtains the income specified in the third paragraph of Article 3 of this Law, the place of tax payment shall be the place where the withholding agent is located.