According to Article 34 of the Law of the People's Republic of China on the Administration of Tax Collection: "When collecting taxes, tax authorities must issue tax payment vouchers to taxpayers. When the withholding agent withholds or collects taxes, if the taxpayer asks the withholding agent to issue a certificate of withholding or collecting taxes, the withholding agent shall issue it. "
According to the Detailed Rules for the Implementation of the Tax Administration Law, the types of tax payment certificates are: various tax payment certificates, payment books, tax stamps and other tax payment certificates.
Common tax payment certificates include personal income tax payment certificate, overseas company enterprise income tax payment certificate, vehicle and vessel purchase tax payment certificate, deed tax payment certificate, etc.
Enterprises declare monthly, declare with tax returns and financial statements (or file tax returns electronically), and pay the bank tax to get the tax payment certificate.
If an individual wants to invoice or pay personal income tax, he/she can go to the tax bureau to go through the relevant formalities with an agreement or contract, an invoice application, a copy of his/her ID card, etc. After paying the tax, he/she can also use various tax payment certificates as tax payment certificates immediately.
Extended data:
Proof classification
1, personal income tax payment certificate
The personal income tax payment certificate is a certificate issued by the tax authorities for the individual income tax payer. If a taxpayer needs to issue a tax payment certificate, he shall provide a legal identity certificate, which shall be issued by the competent tax authorities according to the tax paid by the taxpayer in this bureau. The Certificate of Tax Withholding and Collecting by the People's Republic of China issued by the withholding agent for taxpayers when withholding taxes, and the General Tax Payment Certificate of the People's Republic of China or the Tax Payment Certificate of the People's Republic of China obtained by taxpayers who declare their own taxes are tax payment certificates, which have the same proof effect as the tax payment certificate.
Personal income tax payment certificate plays a very important role for taxpayers. For example, in the process of handling loan, house purchase, going abroad, immigration, job hunting, insurance and other matters, the tax payment certificate is an indispensable and important certificate.
2, travel purchase tax payment certificate
The people's Republic of China * * and the units and individuals that purchase the vehicles specified in these Regulations are taxpayers of vehicle purchase tax and shall pay vehicle purchase tax in accordance with these Regulations. The collection scope of vehicle purchase tax includes automobiles, motorcycles, trams, trailers and agricultural transport vehicles. Taxpayers should hold the tax payment certificate or tax exemption certificate issued by the competent tax authorities and go through the vehicle registration formalities with the vehicle management agency of the public security organ.
Taxpayers who purchase taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of purchase; Those who import taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of import; Self-produced, donated, awarded or otherwise acquired taxable vehicles for personal use, tax returns shall be made within 60 days from the date of acquisition.
The vehicle purchase tax shall be paid in one lump sum.
3, travel tax payment certificate
Taxpayers can declare and pay the travel tax to the competent local tax authorities on their own, or they can be collected and remitted by the insurance company while purchasing compulsory motor vehicle traffic accident liability insurance. For taxpayers who directly declare and pay the vehicle and vessel tax to the competent local tax authorities, the competent local tax authorities shall issue tax payment vouchers with vehicle information such as brand number and tax amount to the taxpayers.
Taxpayers who pay vehicle and vessel taxes for more than one motor vehicle at a time may jointly issue a tax payment voucher, and the branches shall fill in the tax payment information of each motor vehicle; Can also be combined to issue a tax payment voucher, accompanied by a list of tax-paying vehicles, listing the tax payment of each tax-paying motor vehicle.
4. Deed tax payment certificate
Units and individuals who transfer the ownership of land and houses within the territory of the People's Republic of China and bear the deed tax shall pay the deed tax in accordance with the provisions of these Regulations. The time when the tax obligation of deed tax occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract. A taxpayer shall, within 10 days from the date when the tax obligation occurs, file a tax declaration with the deed tax collection authority where the land and house are located, and pay the tax within the time limit approved by the deed tax collection authority. After the taxpayer handles the tax payment, the deed tax collection organ shall issue a deed tax payment certificate to the taxpayer.
For the purchase of real estate, the deed tax is paid when buying a house. When paying taxes, the tax authorities will deliver two vouchers, one is a tax bill, which is similar to a receipt. Generally, the tax bill will have the seals of the tax (financial) department and the receiving treasury (bank). Here, the tax bill will have two copies, one for the taxpayer to keep and the other for the real estate registration department to issue the property registration certificate. The other is the tax payment certificate, which is slightly smaller than a stamp. It is generally used to paste on the front page of the real estate license, indicating that the property is a taxed property. If the deed tax is not paid (except exemption), the real estate registration department cannot issue the property right registration certificate. The collection organ of deed tax was originally a financial organ. At present,
5, the overseas company enterprise income tax payment certificate
According to the provisions of the tax law of China, the income obtained by overseas enterprises directly engaged in construction, installation, supervision, construction, transportation, decoration, maintenance, statistics, debugging, consulting, auditing, agency, management, project contracting, culture, sports and other activities within the territory of China shall be subject to enterprise income tax. When purchasing and paying foreign exchange, foreign enterprises or payment units shall submit the enterprise income tax payment certificate issued by the tax authorities.
References:
China government legal information network-detailed rules for the implementation of the tax collection and management law of the People's Republic of China