The Notice of the State Administration of Taxation of the Municipality directly under the Central Government of the People's Republic of China on the Renewal of Tax Registration Certificate (Guo Shui Fa [2006] No.38) is hereby forwarded to you, and the following requirements are put forward, please implement them together.
First, strengthen leadership, elaborate organization, careful arrangement, to ensure the completion of the province's replacement work.
Tax registration is the primary link of tax collection and management, and it is an important basic work for tax authorities to strengthen tax source management. The replacement work involves all taxpayers, which has the characteristics of wide coverage, long span, many departments involved and heavy workload. Therefore, tax authorities at all levels should fully understand the importance of this work, strengthen organizational leadership, and fully understand the spirit of State Taxation Administration of The People's Republic of China's document. County bureau should have a bureau leader in charge of this work, the comprehensive collection and management department should do a good job in organizing the work, formulate specific work plans and steps, and the tax source management department should give full play to the role of tax administrators. Do a good job in cleaning up and replacing the missing households in the area of responsibility for collection and management. At the same time, use daily inspection, tax counseling, tax reminder, etc. It is necessary to inform taxpayers in advance and inform them to prepare for replacement. Relevant departments should do a good job in the acceptance and review of the information needed for the replacement, and the printing, plastic packaging and distribution of certificates to ensure the smooth and orderly replacement of tax registration certificates and the successful completion of the tasks.
Second, the time and steps to renew the tax registration certificate
According to the unified arrangement of State Taxation Administration of The People's Republic of China, the renewal of tax registration certificate in our province began in June 2006 and ended at the end of 65438+February. Specifically, it is divided into the following three stages:
(a) publicity to clean up the leakage of households (June1-July 3 1). All localities should make full use of news media such as radio, television, newspapers and websites. Publicize the necessity and significance of the replacement work to taxpayers extensively and deeply, and improve taxpayers' awareness of self-declaration and registration. In this regard, the provincial bureau organized the preparation of publicity materials for tax registration and renewal, and recently distributed taxpayers free of charge when renewing their certificates in various cities; At the same time, tax administrators should coordinate neighborhood offices and community management committees in accordance with the requirements of "Measures for the Administration of Tax Collection and Management Responsibility Areas", deploy and clean up the households that fail to collect and manage taxes, and clean up the households that fail to manage taxes within their jurisdiction. Starting from July 1 day, all localities should widely publish the Announcement on Uniform Renewal of Tax Registration Certificate printed by the Provincial Bureau in the tax service hall, taxpayer concentration places and news media.
(2) Taxpayer's household registration information not entered in the comprehensive tax collection and management software (June1-165438+1October 30th). According to the arrangement of the provincial bureau to implement the comprehensive collection and management software, the household registration information of taxpayers who have not reached the threshold must be entered into CTAIS2.0. Therefore, all localities are required to fill in various collection forms for collecting and reporting the original data of individual taxpayers who have not reached the threshold. The data can be re-entered and then replaced, and the latest replacement time cannot exceed the end of June 2006.
(3) Replacement implementation stage (August1-165438+1October 30th). Taxpayers shall, within the time limit announced by the local tax authorities, report to the competent tax authorities for renewal of registration with the relevant documents, materials and the original tax registration certificate stipulated in the Measures for the Administration of Tax Registration, and fill in the tax registration form and other relevant forms and certificates according to the requirements of the tax authorities. After examining the documents, materials and tax registration forms submitted by taxpayers, the competent tax authorities shall recover the original tax registration certificate and issue the corresponding tax registration certificate to taxpayers in time.
The functional modules related to tax registration and redemption in the comprehensive tax collection and management software were revised and improved by State Taxation Administration of The People's Republic of China, and the provincial bureau informed all localities to use them.
(4) Acceptance summary stage (65438+February 1 -3 1). 65438+February, after the completion of the replacement work, all localities should sum up the experience of the replacement work in time, affirm the achievements, find out the problems, put forward the opinions and suggestions on the rectification work, and form written materials before 65438+February 20, together with the Statistical Table on the Replacement of Tax Registration Certificates, and submit them to the Provincial Bureau through FTP// Municipalities//Tax Administration Office//as official documents; During the replacement period, the provincial bureau will take appropriate measures to conduct spot checks on the replacement of certificates in various places.
Three. Printing of tax registration certificate
(1) Certificate printing: the original and copy of the tax registration certificate (including the temporary tax registration certificate) shall be uniformly printed by the State Administration of Taxation; The national unified tax registration form is uniformly printed by the provincial bureau.
(II) Plastic packaging of certificates: After consultation with the Provincial Local Taxation Bureau, the original tax registration for the replacement of national tax and local tax in our province does not use aluminum alloy frame, but still maintains the same mode of plastic packaging and molding of the original core. Plastic-sealed molds are uniformly customized by the provincial bureau for each city, and the cities immediately carry out plastic sealing after printing the original tax registration.
(3) Procurement of plastic packaging machines: If the grass-roots collection units are damaged or do not have plastic packaging machines, the provincial bureau will purchase some of them, and if they still cannot meet the requirements, they will be purchased by the localities themselves.
The number of tax registration certificates, forms and plastic packaging molds will be distributed to all localities according to the number of local tax registrations plus a certain proportion. Please do a good job of distribution and distribute it to the grassroots.
Four, the printing of tax registration certificate
(1) tax registration number. In order to ensure the continuity and integrity of taxpayer information, the tax registration certificate number code should be the same as the original tax registration certificate number code in principle. If the coding rules of the national tax authorities are inconsistent with the provisions of State Taxation Administration of The People's Republic of China and the coding rules of the local tax bureaus, the card shall be printed according to the correct coding when changing the card.
(2) Registration type: the economic category of the enterprise. In the process of renewal, all counties and districts should check and approve the business license in strict accordance with the registration type, so as to ensure that the economic category is checked and approved accurately and with the same caliber. A sole proprietorship enterprise shall fill in the unit tax registration form according to the type of business license registration, not according to the type approved by the individual.
(3) Fill in the qualification confirmation item of the duplicate of the tax registration certificate: the competent tax authorities will stamp the tax-related qualifications obtained by taxpayers in the qualification confirmation column of the duplicate by carving a seal;
V. Renewal of tax registration fee
(1) At present, the tax registration fees in our province are implemented according to the standards approved by the Provincial Department of Finance and the Price Bureau (1997). For each set of 40 yuan (including the original, copy and aluminum alloy frame), according to the requirements of the documents of the General Administration, the Provincial Bureau and the Provincial Local Taxation Bureau have recently applied to the provincial finance and price departments for approval of the new charging standard. The application will be made from August 1, and the Provincial Bureau will forward it separately after the new standard is released. All localities should strictly charge fees according to regulations, and shall not exceed the standard fees or ride fees to prevent the occurrence of various violations of law and discipline.
(2) Taxpayers who newly registered for tax from June 65438 to August 2006 will issue new tax registration certificates (including originals and duplicates) in August/kloc-0, and no additional fees will be charged. Taxpayers who were accepted by the tax authorities in July 2006 can first enter the registration number into CTAIS, and directly issue a new tax registration certificate in August.
(3) Laid-off workers who are engaged in self-employment (except for industries restricted by the state) shall apply for tax-free registration (including replacement) with the Re-employment Concession Card from June 1 day to February 3 1 day, 2008, and the longest period shall not exceed 3 years. Self-employed college graduates (except industries restricted by the state) who register with the industrial and commercial departments within two years after graduation shall apply for exemption from tax registration fees within three years from the date of registration with the industrial and commercial departments. All localities should do a good job in the statistical accounting work of exempting the cost of tax registration certificate.
6. extension of tax registration jointly handled by the state and local taxes.
According to the document requirements of the State Administration of Taxation, it is necessary to implement the joint replacement of national and local taxes. To this end, local governments and local taxes actively create conditions for the renewal of tax registration, strive to achieve joint tax registration between the State Administration of Taxation and the Local Taxation Bureau, issue tax registration certificates for taxpayers, and achieve the same code for the same taxpayer's national tax, thus creating conditions for our province to enjoy national tax information in the future.
Where there are real difficulties, the State Taxation Bureau and the Local Taxation Bureau shall handle the tax registration separately.
Seven, before the end of May 2006, taxpayers who should receive but did not receive a temporary business license and fill in the tax registration form, and are included in the management of "comprehensive tax collection and management software", will not renew their temporary tax registration certificates and sales invoices according to the requirements of State Taxation Administration of The People's Republic of China, but still implement single-family tax management in the system.
Eight, a few requirements
(1) Strengthen coordination and cooperation among departments. In the process of replacement, all localities should obtain the support of the local government, strengthen cooperation with the departments of industry and commerce, local taxation, quality and technical supervision, and check and clean up the households that fail to collect taxes and manage pipes through the registration information of the industrial and commercial departments. Cooperate with the local tax department, do a good job of * * * household registration and replacement, and realize * * * information sharing. Apply the information of quality and technical supervision departments and economic census data to further find out the tax source base, implement dynamic monitoring of taxpayers, and minimize the problem of missing registration.
(two) to carry out tax registration and renewal in strict accordance with the scope of tax collection and management. In the replacement work, the national tax authorities at all levels should seriously investigate and verify the relevant factors such as the location of production and operation of various taxpayers, the location of accounting institutions, administrative affiliation, etc., clarify the replacement of tax authorities, control all the households that should be registered within the scope of collection and management, and effectively solve the problems of competing for tax sources and management gaps. Disputes arising from the jurisdiction of tax registration between tax authorities shall be decided by the tax authorities at the next higher level.
(3) Strictly grasp the "three customs". The first is to strictly control the replacement. Taxpayers who submit incomplete documents and materials, fill in forms, have incorrect documents and relevant materials that do not meet the policy requirements shall not renew their tax registration certificates, and shall be told to make corrections before handling them. Second, carefully enter the information submitted by taxpayers, print documents in time, and strictly control the quality of computer entry and printing. The third is to strictly control the issuance of tax registration certificates. The competent tax authorities shall issue certificates to taxpayers in a timely manner within the prescribed time limit and complete the formalities.
(4) Optimize services and strengthen information feedback. Tax authorities at all levels should actively listen to the opinions and suggestions of taxpayers and provide convenient and efficient services in the process of renewing tax registration certificates. Municipal State Taxation Bureau to timely feedback to the provincial bureau of work progress and good experience and practice, in case of major circumstances to report to the provincial bureau (collection and management office) at any time.
The electronic document of Annex 1-6 of the Notice of the State Administration of Taxation on the Renewal of Tax Registration Certificate has been put by the Provincial Bureau in FTP: Provincial Bureau Release/Collection Office/Tax Registration Certificate Renewal.
Attachment: Notice of People's Republic of China (PRC) State Taxation Bureau on Renewal of Tax Registration Certificate
May 29(th), 2006
People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, about the renewal
Notice of tax registration certificate
Guo Shui Fa [2006] No.38
State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
In order to further strengthen the monitoring of tax sources, consolidate the foundation of tax collection and management, and plug tax loopholes, the State Administration of Taxation decided to renew the tax registration certificate nationwide in 2006 according to the Law of People's Republic of China (PRC) on Tax Collection and Management (hereinafter referred to as the Law on Tax Collection and Management) and its detailed rules for implementation and the Measures for the Administration of Tax Registration. The relevant matters are hereby notified as follows:
First, the scope of tax registration certificate renewal?
(1) Taxpayers who have already gone through tax registration shall replace them with new tax registration certificates. ?
(2) Taxpayers who should apply for tax registration in accordance with the Measures for the Administration of Tax Registration but fail to do so shall go to the tax authorities for tax registration. ?
Two. What are the types and scope of application of tax registration certificate renewal?
Tax registration certificate is divided into tax registration certificate (original and copy) and temporary tax registration certificate (original and copy). ?
(1) The following taxpayers issue tax registration certificates and their photocopies:
1. Taxpayers engaged in production and operation and obtaining industrial and commercial business licenses; ?
2. Taxpayers engaged in production and business operations who have not applied for industrial and commercial business licenses but have been approved by relevant departments. ?
(2) The following taxpayers issue temporary tax registration certificates and their photocopies:
1. Taxpayers engaged in production and operation obtain temporary industrial and commercial business licenses; ?
2. Contractors who have independent production and management rights, conduct independent financial accounting, and regularly pay contract fees or rents to the employer or lessor; ?
3. Overseas enterprises contract construction, installation, assembly, exploration projects and provide labor services in China. ?
Three. What is the scope of joint tax registration?
In order to reduce the cost of taxpayers and provide better services for taxpayers, all localities should actively create conditions for the renewal of this tax registration, try their best to realize the joint tax registration of the State Taxation Bureau and the Local Taxation Bureau, and issue tax registration certificates to taxpayers. Where there are real difficulties, the State Taxation Bureau and the Local Taxation Bureau shall handle the tax registration separately. The specific requirements of joint tax registration shall be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning Joint Tax Registration of State Taxation Bureau and Local Taxation Bureau (Guo Shui Fa [2004] No.57). ?
Four. What is the content and style of the tax registration certificate?
The original tax registration certificate mainly includes: taxpayer identification number (i.e. tax registration certificate number code), taxpayer name, address, legal representative (or person in charge), registration type, business scope, tax withholding matters, issuing tax authority (seal), issuing date, etc. A copy should also include the account bank and account number, relevant qualification identification, verification records and other columns. ?
In order to ensure the standardization and unification of tax registration certificates, the style of tax registration certificates is determined by State Taxation Administration of The People's Republic of China (see Annex 1 for style standards). In line with the principle of economy, this unified renewal of tax registration certificate only replaces the original core and copy. Taxpayers can continue to use the existing original frame, or choose to buy the original frame in the market or provide it by the tax authorities. For newly registered taxpayers, a full set of tax registration certificates including the outer frame will be issued. The style and production of the original frame shall be determined by the provincial tax authorities. ?
5. How much is the tax registration certificate?
All localities should, according to the fact that the replacement of certificates has reduced the work cost, and in accordance with the Notice of the Ministry of Finance of the State Price Bureau on Printing and Distributing the Administrative Fees and Standards of the Tax System under the Central Administration ([1992] JiafeiziNo. 1 1), report to the local price department for examination and approval of new fees and charges. ?
For laid-off workers and college graduates who are engaged in self-employment, according to the Notice of the National Development and Reform Commission of the Ministry of Finance on Implementing Preferential Policies for Laid-off Workers and College Graduates who are Engaged in Self-employment (Caizong [2006] No.7), the tax registration was carried out from 1 in 2006 to1+3/in February 2008. All localities should do a good job in the statistical accounting work of exempting the cost of tax registration certificate. ?
6. Printing of tax registration certificate?
The tax registration certificate used in the national tax system is uniformly incorporated into the centralized procurement bidding and uniformly printed by the State Administration of Taxation. ?
The tax registration certificate used in the local tax system is printed by the provincial local tax bureau with reference to the unified style of the State Administration of Taxation. ?
Where the local State Taxation Bureau and the local taxation bureau jointly handle tax registration, the tax registration certificate used in the national tax system shall be uniformly printed by State Taxation Administration of The People's Republic of China. ?
7. When will the new tax registration certificate be launched?
On August 1 day, 2006, the new tax registration certificate began to be renewed and put into use nationwide; The old tax registration certificate is no longer valid from 2007 1. Before August 2006 1, the new tax registration certificate cannot be renewed or activated in advance. ?
On August 1 day, 2006, the newly registered taxpayer will issue a new tax registration certificate. Taxpayers who applied for tax registration in the first half of 2006 will also have to reissue their new certificates after August 1, but no extra fees will be charged. ?
Eight, preparation requirements?
(a) in the preparation stage of tax registration certificate printing, all localities should pay close attention to the revision of relevant software in accordance with the contents and requirements stipulated in the document, and do a good job in the business and technical preparations for software upgrading. The golden tax project (comprehensive collection and management software) was revised and promulgated by the State Administration of Taxation. ?
(2) Before the replacement, local tax bureaus and local tax bureaus should coordinate their work, compare the basic information of * * * households, and supplement and improve the basic information of taxpayers. All localities should work out taxpayer identification numbers in strict accordance with the principles set out in the Measures for the Administration of Tax Registration and the Notice on Improving the Administration of Tax Registration to promote the enjoyment of information. ?
(three) at the beginning of the renewal, the revised collection and management software is enabled to update the taxpayer information during the renewal process. ?
(4) The tax authorities shall, 30 days before the renewal of the tax registration certificate, issue the Announcement on Uniform Renewal of the Tax Registration Certificate in the Tax Service Office and the news media (see Annex 2 for the text of the announcement) to inform taxpayers. ?
9. What is the procedure for renewing the tax registration certificate?
(a) the taxpayer shall, within the time limit required by the tax authorities' announcement, handle the replacement formalities with the original tax registration certificate and fill in the tax registration form (see Annex 3) in triplicate. If the joint tax registration is not implemented, the taxpayer shall fill out the tax registration form in duplicate at the competent State Taxation Bureau and Local Taxation Bureau respectively.
(2) Where the competent tax authorities examine the relevant materials submitted by taxpayers, they shall issue a new tax registration certificate according to law; Upon examination, if it is found that the information submitted by the taxpayer is incomplete or incorrect, it shall be informed at one time and instructed to make corrections and reissue them. ?
(3) Taxpayers who should apply for tax registration but fail to do so shall go to the tax authorities for tax registration with the relevant materials specified in the Measures for the Administration of Tax Registration within the time limit announced by the tax authorities. ?
(4) Information registration of houses, land, vehicles and boats:
1. The tax authorities shall issue registration forms for houses, land, vehicles and ships in various forms (Annex 3). Taxpayers should bring copies of relevant documents (house ownership certificate (property right), land certificate, motor vehicle driving license, ship registration certificate) of houses, land and vehicles when renewing their certificates. ?
2. The tax authorities shall conduct a preliminary examination on the completeness of the items filled in the registration form and photocopy of the certificate submitted by the taxpayer, and then apply for the renewal of the tax registration certificate. For taxpayers who really can't submit the registration form of house, land, vehicle and vessel and a copy of the certificate when renewing the tax registration certificate, they can apply for a replacement after verification by the tax officials, and inform the taxpayers to submit the completed form and a copy of the certificate to the registration window of the tax hall within 30 days. ?
3. For joint replacement, it is necessary to determine the transmission mode of housing, land and vehicle registration information. Local tax bureaus should take the initiative to contact the State Taxation Bureau and actively receive copies of forms and certificates. The State Taxation Bureau shall urge taxpayers to submit them in a timely manner, and hand them over to the local taxation bureau after sorting out and summarizing them. ?
X. how to issue a tax withholding registration certificate?
(1) A withholding agent who has the obligation to withhold personal income tax shall, within 30 days from the date when the withholding obligation occurs, apply to the local competent tax authorities for tax withholding registration and obtain a personal income tax withholding tax registration certificate. No tax withholding registration certificate shall be issued to the withholding agent who has gone through the tax registration, and the tax authorities shall register the tax withholding matters on the copy of the tax registration certificate. A withholding agent with temporary withholding obligation shall not be issued with a tax withholding registration certificate. ?
(2) The withholding agent shall, within the time limit required by the announcement, bring the organization code certificate to the tax authorities to apply for the tax withholding registration certificate and fill in the tax withholding registration form (see Annex 4 for the format). If the relevant contents have been submitted to the tax authorities, there is no need to fill in the form.
(3) The identification number of the withholding agent shall be compiled according to the administrative region code plus the organization code where the withholding agent is located. ?
(4) The Tax Registration Certificate for Withholding and Paying Individual Income Tax (see Annex 5 for sample contents) shall be determined and printed by the provincial local taxation bureau according to the sample contents stipulated by State Taxation Administration of The People's Republic of China. ? XI。 What is the time schedule for the renewal of the tax registration certificate?
The tax registration certificate renewal work is divided into three stages:
The first stage: April1-July 30 is the preparatory publicity stage: the production and preparation of tax registration certificate, the modification of related software and various preparatory work should be completed during this period; ?
The second stage: August1-165438+1October 30th is the replacement implementation stage; ?
The third stage: 65438+February1-65438+February 3 1 is the acceptance summary stage.
12. What are the job requirements for renewing the tax registration certificate?
(1) Raise awareness and strengthen leadership?
Renewing the tax registration certificate is an important work to strengthen the management of tax sources, which is of great significance to further implement the tax collection and management law and its implementation rules and tax registration management methods, promote the administration of taxes according to law, and strengthen scientific management and refined management. Tax authorities at all levels, especially leading cadres at all levels, should fully understand the importance of this work, attach great importance to it, make careful arrangements, meticulously organize and strengthen leadership to ensure the smooth and orderly renewal of tax registration certificates. ?
(2) Publicity, deployment and coordination?
Local tax authorities should take various forms, make extensive use of newspapers, websites and other media, and actively publicize the necessity, significance and procedures of the replacement work to taxpayers. On the basis of the time schedule stipulated by the General Administration, we should make full preparations, adjust measures to local conditions and make reasonable arrangements. In the replacement work, the State Taxation Bureau and the Local Taxation Bureau should cooperate closely and make concerted efforts to actively seek the support and cooperation of the departments of industry and commerce, banking, technical supervision and statistics, so as to improve work efficiency, optimize services and facilitate taxpayers. ?
(3) Standardize management and monitor tax sources?
In the process of renewal, tax authorities at all levels should conscientiously implement the provisions of the Measures for the Administration of Tax Registration and the Notice on Improving the Administration of Tax Registration, standardize and unify the basic management system, fill in the newly revised tax registration form according to the unified caliber, apply different types of tax registration certificates according to the new requirements, and compile taxpayer identification numbers in strict accordance with the principle of unified coding to realize information enjoyment. ?
Tax authorities at all levels should take this renewal of tax registration certificate as an opportunity, make full use of the information of quality and technical supervision departments and economic census data, further find out the tax source base, clean up tax arrears management households, and implement dynamic monitoring of taxpayers; At the same time, carry out regular inspections to strengthen the daily management of taxpayers' household registration. ?
(D) information feedback, summing up experience?
Tax authorities at all levels should actively listen to the voices of taxpayers and all walks of life in the process of renewing tax registration certificates, study countermeasures in time, provide convenient and efficient services, and report to the General Administration at any time in case of major circumstances; At each stage of replacement, a briefing on the progress of the work should be prepared and distributed; After the replacement work is completed, the Statistical Table of Tax Registration Certificate Replacement (see Annex 6) and the replacement work should be reported to State Taxation Administration of The People's Republic of China (Administration Department) before February 65438+3 1 2006.