Measures for the Administration of Tax Registration (Order No.7 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)):
Article 7 The State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) shall adopt a unified tax registration code. The tax registration code shall be jointly compiled by the provincial State Taxation Bureau and the local taxation bureau and uniformly distributed to all localities for implementation.
Article 5 The State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) shall implement territorial management according to the scope of tax collection and management stipulated by the State Council, and handle tax registration by means of joint registration or separate registration. Conditional cities, the State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) can handle tax registration in accordance with the principle of "decentralized acceptance in all districts and centralized handling in the whole city".
Where the State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) jointly handle tax registration, they shall issue the same tax registration certificate stamped with the seals of the State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) to the same taxpayer.