Section 1 Tax Registration

Article 15 Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) established by enterprises in other places and different places shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration.

The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.

The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.

Article 16 Where the contents of the tax registration of taxpayers engaged in production or business operations change, they shall, within 30 days from the date when the administrative department for industry and commerce handles the registration of change or before applying for cancellation of registration to the administrative department for industry and commerce, report to the tax authorities for the change or cancellation of tax registration with relevant documents.

Article 17 Taxpayers engaged in production and business operations shall hold tax registration certificates in accordance with relevant state regulations, open basic deposit account and other deposit accounts in banks or other financial institutions, and declare all account numbers to the tax authorities.

Banks and other financial institutions shall register the tax registration certificate number on the account of taxpayers engaged in production and operation, and register the account number of taxpayers engaged in production and operation on the tax registration certificate.

When the tax authorities inquire about the account opening of taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall provide assistance.

Eighteenth taxpayers should use the tax registration certificate in accordance with the provisions of the competent tax authorities in the State Council. The tax registration certificate shall not be lent, altered, damaged, traded or forged.

Section 2 Management of Account Books and Vouchers

Article 19 Taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent departments of finance and taxation of the State Council, and keep accounts and conduct accounting according to legal and valid vouchers.

Article 20 The financial accounting system, financial accounting treatment methods and accounting software of taxpayers engaged in production and business operations shall be submitted to the tax authorities for the record.

Taxpayers and withholding agents whose financial and accounting systems or financial and accounting treatment methods are in conflict with the relevant tax regulations of the financial and tax authorities in the State Council shall calculate the tax payable and withhold and pay taxes in accordance with the relevant tax regulations of the financial and tax authorities in the State Council.

Article 21 The tax authorities are the competent authorities of invoices, and are responsible for the management and supervision of the printing, purchase, issuance, purchase, storage and cancellation of invoices.

Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.

Measures for the administration of invoices shall be formulated by the State Council.

Twenty-second special VAT invoices are printed by enterprises designated by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council.

No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.

Article 23 The state actively promotes the use of tax control devices according to the needs of tax collection and management. Taxpayers shall install and use tax control devices in accordance with the provisions, and shall not damage or change the tax control devices without authorization.

Article 24 Taxpayers and withholding agents engaged in production and business operations must keep account books, accounting vouchers, tax payment vouchers and other relevant materials within the time limit prescribed by the competent departments of finance and taxation of the State Council.

Account books, accounting vouchers, tax payment vouchers and other relevant materials shall not be forged, altered or damaged without authorization.

Section 3 Tax Declaration

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.

Article 27 If a taxpayer or withholding agent fails to file a tax return or submit a tax withholding and collecting report on time, it may postpone the processing with the approval of the tax authorities.

If the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and shall be settled within the approved extension.