General taxpayers must accurately calculate the input and output tax according to the requirements of the state tax authorities, provide tax information, pay the tax payable in full and on time, use special invoices for value-added tax according to law, and accept the annual qualification inspection and management of general taxpayers organized by the state tax authorities.
Taxpayer codes are generated according to certain rules, ensuring that they are unique in the whole autonomous region and even the whole country, *** 15, and the same taxpayer entity, no matter how many taxable behaviors occur, only unique taxpayer codes are allocated.
For example, if a tax paying entity conducts taxable business itself, and at the same time goes out to operate, withholds and pays taxes, and is an entrusted agent, when all these businesses occur, it should use a unique taxpayer code to declare.
Extended data:
According to the characteristics of principle and fixity of tax law, from the perspective of tax law system, tax law may not be all-inclusive, and the specific tax-related matters involved are very complicated, so there may be inconsistency between principle and fixity;
As far as the stability of the tax law is concerned, it is impossible for the tax law to be changed overnight. As the real economic situation is changeable, it takes a time to repair the tax law, which provides the possibility and reality for "tax saving".
Baidu Encyclopedia-Tax Code
Baidu Encyclopedia-Tax Number