I. Meaning

A tax payment certificate is a tax payment certificate issued by the tax authorities to prove that the taxpayer has paid taxes and fees, which is used to prove that the tax payment obligation has been completed. The most common ones are "General Tax Payment Certificate of the People's Republic of China" and "General Payment Certificate of the People's Republic of China".

Invoices are one of the basis for entering accounts, and tax payment vouchers are also one of the basis for entering accounts. The tax payment vouchers of the tax bureau are the evidence for enterprises to withhold taxes, which can be used instead of invoices. The tax payment vouchers and invoices can be used as the evidence for offsetting expenses.

Second, how to open the tax payment certificate?

(1) Remittance by the company

It would be convenient if the company withheld and remitted it. At present, it is generally declared online, collected by the bank and confirmed by stamping. There is a detailed list in the individual income tax detailed declaration system, and it is ok to print it out.

(2) Individual contributions

1 If an individual declares himself, he can go to each tax service hall to fill in a form and pay the tax, and then he can print out the tax payment voucher on the spot, which is stamped with the seal of the tax bureau. This is proof. The specific method is as follows:

(1) Bring your ID card and application form to the individual income tax payment certificate window of any local tax service hall in the city;

(2) Bring your ID card to the tax service hall and print it on the self-service tax machine.

(3) Inquire official website, the local local taxation bureau, register the account number, and print the personal income tax payment certificate according to the prompts.

Third, the role of invoices

1. Invoice has the characteristics of legality, authenticity, unity and timeliness, and is one of the most basic accounting original vouchers;

2. Invoice is the carrier of recording economic activities and an important tool of financial management;

3. Invoice is an important basis for tax authorities to control tax sources and collect taxes;

Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property security.

legal ground

Law of the People's Republic of China on the Administration of Tax Collection

Article 30 Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes as stipulated by laws and administrative regulations.

Taxpayers may not refuse to withhold or collect taxes when withholding agents perform their obligations according to law. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.

The tax authorities shall, in accordance with the provisions, pay withholding agents the handling fees for withholding and collecting.