I learned from State Taxation Administration of The People's Republic of China that a taxpayer may apply for a tax payment certificate in any of the following circumstances:
1. You need to pay the tax into the national treasury (at the cashier's office) through the horizontally networked electronic tax payment system, or get the tax receipt on the spot or afterwards after receiving the tax refunded by the national treasury.
2. After withholding and collecting taxes, the withholding agent has issued other documents to the taxpayer that record the tax payment as stipulated in the tax law or recognized by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and the taxpayer needs to replace the official tax payment certificate.
3. Taxpayers lose all kinds of tax vouchers they have paid (except for export goods duty-paid split sheets, tax stamps and sales vouchers of tax stamps) and need to reissue them.
4. The tax payment certificate issued by the taxpayer within a specific period.
5. Other circumstances that require taxpayers to issue tax payment vouchers as stipulated by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
Legal basis:
People's Republic of China (PRC) Tax Collection and Administration Law Article 33 Taxpayers shall reduce or exempt taxes in accordance with the provisions of laws and administrative regulations.
Local people's governments at all levels, competent departments of people's governments at all levels, units and individuals who violate the provisions of laws and administrative regulations and make decisions on tax reduction or exemption without authorization are invalid, and the tax authorities will not implement them and report to the higher tax authorities.
Article 34
"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. "