Measures for the Administration of Tax Registration Decree of the State Administration of Taxation No. 7
From:衡阳新闻网 | Date Add in:2017-11-25 17:39:46 [A  A]


   Chapter One General Provisions


    Article 1 For the purpose of standardizing the administration of tax registration, strengthening the control of tax revenue sources, the Measures herein are formulated in accordance with the Law of the People`s Republic of China on the Administration of Tax Collection (hereinafter referred to as the Tax Administration Law) and the Detailed Rules for the Implementation of the Tax Administration Law of the People`s Republic of China (hereinafter referred to as the Detailed Implementation Rules).


    Article 2 All enterprises, their branches and subsidiaries and the sites for production or business operation in other parts of the country, individual owners of industrial and commercial business and other undertakings engaged in production or business operation shall conduct tax registration in accordance with the provisions of Tax Administration Law, the Detailed Implementation Rules thereof and the Measures.
    Taxpayers other than those listed in the preceding paragraph but excluding state organs and individuals and rural small businessmen and hawkers engaged in production or business operation without permanent sites shall make tax registration in accordance with the provisions of Tax Administration Law, the Detailed Implementation Rules thereof and the Measures.
    Persons acting as withholding agents in accordance with the tax laws and administrative regulations (excluding state organs) shall conduct tax registration in accordance with the provisions of Tax Administration Law, the Detailed Implementation Rules thereof and the Measures.


    Article 3 Administrations (or sub-administrations) of national taxes and administrations (or sub-administrations) of local taxes at and above the county level are administrations of taxation in charge of handling tax registration responsible for the establishment, alteration and cancellation of tax registration, the examination and renewal of tax registration certificates, handling matters for extraordinary taxpayers as well as the tax examination and registration and other related matters.


    Article 4 Tax registration certification includes a registration certificate and the duplicates thereof, interim registration certificate and the duplicates thereof.
    The certification of tax withholding registration includes the certificate of tax withholding registration and the duplicates thereof.


    Article 5 Administrations (or sub-administrations) of national taxes and administrations (or sub-administrations) of local taxes shall handle tax registration jointly or separately in the districts under their respective jurisdiction in light of the scope of administration of taxation formulated by the State Council. In cities living up to certain requirements, the administrations (or sub-administrations) of national taxes and administrations (or sub-administrations) of local taxes may handle tax registration in the principle of "accepting applications by the district sub-administrations for centralized handling for the whole city".
    Where administrations (or sub-administrations) of national taxes and administrations (or sub-administrations) of local taxes handle tax registration jointly, they shall issue one copy of registration certificate to the same taxpayer with the prints of the seals of both the administrations (or sub-administrations) of national taxes and administrations (or sub-administrations) of local taxes.


    Article 6 Wherever disputes arise between an administration (or sub-administration) of national taxes and an administration (or sub-administration) of local taxes over which competent administration (or sub-administration) shall take charge of handling a specific taxpayer`s tax registration, the matter shall be resolved between their next superior administration or sub-administration thereof through consultation.


    Article 7 The administrations (or sub-administrations) of national taxes and administrations (or sub-administrations) of local taxes shall adopt a unified coding system for tax registration. The codes of tax registration shall be compiled jointly by the administrations of national taxes and administrations of local taxes at the provincial level and issued to all places in a uniform manner for implementation.
    The tax registration code of an organization as a taxpayer that has already obtained its organization code shall be: district code + organization code compiled by the State Bureau of Technological Supervision;  the tax registration code of an individual industrial or commercial business owner shall be the resident ID number of the taxpayer; the tax registration number of a businessperson from a foreign country, or from Hong Kong, Macao or Taiwan of China shall be: district code + number of a proper valid ID certificate (such as passport, pass between Chinese mainland and Hong Kong, Macao and Taiwan, etc.)


    Article 8 The administrations (or sub-administrations) of national taxes and administrations (or sub-administrations) of local taxes shall notify each other periodically from time to time of the situation of tax registration and keep each other informed timely of the taxpayers` status of tax registration in the interest of fine management of tax registration.


    Article 9 A taxpayer shall present tax registration certificates when performing the following formalities:
    1. Opening a bank account;
    2. Buying blank invoices.
    A taxpayer shall present the tax registration certificates to be checked with the relevant information by the tax authorities when performing other formalities in connection with taxation.


    Chapter Two Establishment Registration


    Article 10 Enterprises, their branches or subsidiaries, and sites for production and business operation in other parts of the country, individual owners of industry and commerce and other undertakings engaged in production and business operation (hereinafter referred to as taxpayers engaged in production and business operations) shall apply for tax registration with the local tax authorities where they carry out production and/or business operation.
    1. A taxpayer engaged in production and business operations having obtained an industrial and commercial business license (including provisional license) shall apply for tax registration within 30 days after obtaining a business license and the tax authorities having making proper checkups shall grant a tax registration certificate and the duplicates thereof (taxpayers engaged in production and business operations with provisional business licenses shall obtain provisional tax registration certificate and the duplicates thereof from the tax authorities).
    2. A taxpayer engaged in production and business operations without an industrial and commercial business license but having been permitted by relevant authorities to be established shall apply for tax registration within 30 days after obtaining permission for establishment from the relevant authorities and the tax authorities shall grant after making proper checkups a tax registration certificate and the duplicates thereof.
    3. A taxpayer engaged in production and/or business operations without an industrial and commercial business license, nor a permission for establishment from relevant authorities, shall apply for tax registration within 30 days after the commencement of the obligation of paying tax and the tax authorities shall grant upon finishing proper checkups a provisional tax registration certificate and the duplicate thereof.
    4. A contractor or leaser with independent power of production and operation, independent financial accounting and making payments of fees or rents to the owner or lessor at fixed intervals shall apply for tax registration to the local tax authorities within 30 days after the signing of the contract or lease and the tax authorities shall grant upon proper checkups the tax registration certificate and the duplicate thereof.
    5. A taxpayer engaged in production and/or business operation away from home shall apply for tax registration to the tax authorities of the same county or city where the taxpayer has operated in business or provided labor service for a combined total of 180 days within 12 consecutive months within 30 days after the date of expiration of the 180-day limit and the tax authorities shall grant upon proper checkups a provisional tax registration certificate and the duplicate thereof.
    6. An overseas enterprise contracting a construction, installation, assembly or prospecting project or providing labor service within the territory of China shall apply to the local tax authorities for tax registration within 30 days after the signing of the contract or agreement and the tax authorities shall grant upon proper checkups a provisional tax registration certificate and the duplicate thereof.


    Article 11 Other taxpayers not covered by the provisions of Article 10 of the Measures, with the exception of state institutions, individuals and rural hawkers with no permanent sites of production or business operation, shall apply for tax registration within 30 days of the occurrence of the tax paying obligation to the local tax authorities of the place where such obligation arises and the tax authorities shall grant upon proper checkups a tax registration certificate and the duplicate thereof.


    Article 12 Where disputes arise between two or more tax authorities over where tax registration shall be made, the common superior authorities thereof shall determine the place of jurisdiction. In the event of a dispute between an administration (or sub-administration) of national taxes and an administration (or sub-administration) of local taxes over the matter of tax registration, it shall be resolved in accordance with the provisions of Article 6 of the Measures.


    Article 13 A taxpayer in applying for tax registration shall submit to the tax authorities truthfully the following certificates and materials in light of the actual conditions:
    1. An industrial and commercial business license or other similar permit of business operation;
    2. Relevant contracts, articles of association and agreements;
    3. The unified organizational code;
    4. The ID card, passport or other valid ID certificate of the legal representative, the person-in-charge, or proprietor.
    Other certificates and materials demanded by the tax authorities of a province, autonomous region or municipality directly under the State Council.


    Article 14 In applying for tax registration, a taxpayer shall fill in truthfully a form of tax registration.
    The tax registration form shall cover:
    1. The name of the entity, legal representative or proprieter and the number of their ID card, passport or other valid ID document ;
    2. The domicile or place of business operation;
    3. The type of registration;
    4. The accounting system;
    5. The form of production and business operation;
    6. The scope of production and operation;
    7. The total amount of registered capital (fund) and that of investment;
    8. The term of production and operation;
    9. The name and telephone number of the financial chief;
    10. Other information specified by the State Administration of Taxation.


    Article 15 Provided the certificates and materials submitted by the applying taxpayer are complete and the content of the tax registration form has been filled out in line with relevant requirements, the tax authorities shall issue a tax registration certificate without delay. In case the certificates and materials provided by the applying taxpayer are incomplete and the content of the tax registration form filled out fails to comply with relevant requirements, the tax authorities shall notify on the spot the applicant to make the necessary supplement or fill in a new form. Shall there be obvious doubtful points with regard to the certificates and materials provided by the applicant, the tax authorities shall make on-the-spot investigations to determine the truthfulness of the certificates and materials before issuing a tax registration certificate.


    Article 16 The main content of a tax registration certificate shall cover: the name of the taxpayer, tax registration code, name of the legal representative or person-in-charge, address of the production or business operation site, type of registration, form of accounting, scope of production and business (main line and side lines), date of issuance of certification, and the effective term of the certificates, etc.


    Article 17 A taxpayer with the obligation of withholding tax who has registered with the tax authorities shall apply to the tax authorities where its tax registration is conducted for registration of tax withholding within 30 days after the date of occurrence of the obligation thereof. The tax authorities shall specify the items for tax withholding on the tax registration certificate and have no need to issue a separate registration certificate of tax withholding.
    A person obliged to withhold taxes without the need for applying for tax registration in accordance with the taxation laws and administrative regulations shall apply to the local tax authorities for registration of tax withholding within 30 days after the date of the occurrence of the obligation of tax withholding. The tax authorities shall issue a registration certificate of tax withholding.


    Chapter Three Alteration of Registration


    Article 18 In case of changes in the content of the tax registration, the taxpayer thereof shall apply to the original tax authorities for a change of its tax registration.


    Article 19 If an taxpayer has changed its registration with an administration for industry and commerce, it shall have its tax registration changed with the original tax authorities for tax registration by submitting the following certificates and materials within 30 days after the date of changing with the administration for industry and commerce.
    1. The statement of the change of registration with the administration for industry and commerce and the industrial and commercial business license;
    2. Documents proving the changes in the content of the registration of the taxpayer;
    3. The original tax registration certificate issued by the original tax authorities (the original and duplicates and registration statement, etc.);
    4. Other relevant materials


    Article 20 If the taxpayer has no need to change its registration with the administration for industry and commerce or its changed content of registration has nothing to do with its registration with the administration for industry and commerce, it shall have its tax registration changed with the original tax authorities with the documents listed below within 30 days after the occurrence of the changes in the content of the registration or within 30 days after the day the change(s) was approved or announced by a relevant government institution.
    1. Documents proving the changed contents of the registration of the taxpayer;
    2. The original tax registration certificates (original and duplicates and registration statement, etc.) issued by the original tax authorities;
    3. Other relevant materials.


    Article 21 When the taxpayer has provided all the necessary certificates and materials for the change of the registration, he/she shall fill in truthfully a statement for the change of the content of the registration and the tax authorities shall handle the application after finding the application in compliance with the regulations,  and otherwise the tax authorities shall notify the applicant to make necessary correction or supplements.


    Article 22 The tax authorities shall, within 30 days as of the day when an application is accepted, examine and process the change of tax registration. In case that there are changes in both the registration statement and registration certificate of the taxpayer, the tax authorities shall issue a new tax registration certificate on the basis of the changes. If there is change in the content of the registration statement of the taxpayer but no change in the registration certificate, the tax authorities shall not issue a new registration certificate.


    Chapter Four Registration of Business Suspension and Resumption

    Article 23 When an individual industrial and commercial business owner who pays a fixed amount of tax at fixed internals needs to suspend his/her business, he/she shall apply to the tax authorities for registration of suspension of business before his/her business is actually suspended. The term of business suspension shall not exceed one year.


    Article 24 In applying for business suspension registration, the taxpayer shall fill in truthfully a business suspension registration statement to specify the reasons and term of suspension, the state of tax paying prior to the business suspension and the situation of the buying, use and inventory of blank invoices and clear up all the taxes payable, surcharges on overdue tax payments and fines. The Tax authorities shall collect and keep the applicant`s tax registration certificate and the duplicates thereof, the invoice buyer`s booklet, the unused invoices and other taxation documents.


    Article 25 When a tax paying obligation arises during business suspension, the taxpayer shall declare to the tax authorities for tax payment in accordance with the taxation laws and administrative regulations.


    Article 26 A taxpayer shall report to the tax authorities for registration of resumption of production or business operation prior to the actual resumption of business and fill in truthfully the Statement of Suspension and Resumption of Business, collect and start using the tax registration certificate, invoice buyer`s booklet and the blank invoices bought previously.


    Article 27 If a taxpayer finds it impossible to resume production or business on expiration of the term of business suspension, he/she shall apply to the tax authorities for an extension of the term of business suspension and fill in truthfully the Statement of Business Suspension and Resumption.


    Chapter Five Cancellation of Registration


    Article 28 In case of termination of the obligation of paying tax on account of disbanding, bankruptcy, abrogation or other event of a taxpayer, the taxpayer shall bring the relevant certificates and materials to the original tax authorities of tax registration to have its tax registration cancelled prior to its completion of the procedure of cancellation of registration with the administration for industry and commerce and other relevant departments. If cancellation of registration with the administration for industry and commerce and other relevant departments are unnecessary in accordance with the relevant laws and regulations, the taxpayer shall bring the relevant certificates and other materials to the original tax authorities of tax registration to have its tax registration cancelled within 15 days as of the day when its business termination is approved or declared by the relevant authorities.
    When a taxpayer`s business license is abrogated by the administration for industry and commerce or its business registration is cancelled by a relevant governmental department, it shall apply to the original authorities of tax registration for cancellation of registration within 15 days as of the day when his/her business license is abrogated or business registration is cancelled.


    Article 29 In case the change of the domicile or site of business operation of a taxpayer requires a change from the original tax authorities to a new one, he/she shall bring the relevant certificate and other materials to the original tax authorities for cancellation of the tax registration before applying to the administration for industry and commerce or other governmental department for an alteration or cancellation of the registration or before the change of his/her domicile and business site; and then apply to the tax authorities of the new address for tax registration within 30 days as of the day when the original tax registration is cancelled.


    Article 30 An overseas enterprise contracting building, installation, assembly or prospecting projects or providing labor service in China shall bring the original certificates and other materials to the original authorities of tax registration for cancellation of the tax registration within 15 days prior to the completion of the project and the departure from China.


    Article 31 Prior to canceling tax registration, any taxpayer shall submit the relevant certificates and other materials to the tax authorities, clear up the taxable payable and hand in the excess reimbursement or return of tax payments, surcharges on overdue tax payment and other fines, return the unused invoices, certificate of tax registration and other taxation certificates for cancellation and, upon the examination and approval of the tax authorities, complete the cancellation of the tax registration.


    Chapter Six Registration for Outbound Operation Examination


    Article 32 Where a taxpayer has production or business activities in another county (city) or other counties (cities) temporarily, he/she shall bring his/her tax registration certificate to the competent tax authorities to apply for a Certificate of Tax Administration for Outbound Business Operation (hereinafter referred to as Outbound Certificate) before starting business activities away from the place of residence.


    Article 33 The tax authorities shall issue Outbound Certificates on the principle of "one certificate for one place" and each certificate shall be of an effective period of 30 days in general and 180 days at maximum.


    Article 34 The taxpayer holding an Outbound Certificate shall apply to the tax authorities of the place provided in the Outbound Certificate for examination and registration and submit the following certificates and materials before actually starting his/her business activities there.
    1. A duplicate of the tax registration certificate;
    2. A Certificate of Tax Administration for Outbound Business Operation.
    Any taxpayer marketing his/her goods in a place specified in the Outbound Certificate shall fill in truthfully a Statement of Outbound Operation of Goods for Examination in addition to presenting the aforesaid certificates and materials for examination.


    Article 35 After concluding his/her business activities away from home, the taxpayer shall submit a Declaration Statement of Outbound Operation to the tax authorities of that place, clear up the taxes and hand in the unused invoices for cancellation.


    Article 36 Any taxpayer shall bring the Outbound Certificate to the original tax authorities of tax registration to perform the procedure of canceling the Outbound Certificate within 10 days from the expiration of the effective term of the said Certificate.


    Chapter Seven Administration of Certificates and Licenses


    Article 37 The tax authorities shall improve the administration of taxation registration certificates through making on-the-spot investigations and checkups or exchanging information on the administration of taxation registration certification matters between the tax authorities and the administrations for industry and commerce and between the authorities of national taxes and authorities of local taxes.


    Article 38 In case the form of the tax registration certificate changes, calling for replacement of such certificates in a unified way, the matter shall be up to the State Administration of Taxation to determine.


    Article 39 In case of loss of a tax registration certificate by a taxpayer or withholding agent, he/she shall report to the tax authorities in writing within 15 days from the loss of the certificate, truthfully fill in a Statement on the Loss of a Tax Registration Certificate and place a statement of loss in the form of an ad citing the name of the taxpayer, the name, serial number and effective term of the tax registration certificate and the name of the department issuing the certificate in a newspaper approved by the tax authorities and with a newspaper clipping bearing the announcement apply to the competent tax authorities for a new certificate.


    Chapter Eight Extraordinary Case


    Article 40 Where a taxpayer having performed tax registration fails to pay tax within the prescribed time limit and the tax authorities are obliged to order the taxpayer to make rectification within a prescibed time, if the taxpayer fails to make proper rectification in time, the tax authorities shall send their personnel to make on-the-spot investigations. If the tax authorities cannot find the taxpayer and make him/her perform his/her obligation of paying tax, the investigator shall file a report affirming him/her as an extraordinary taxpayer for the record and the tax authorities shall suspend the use of his/her tax registration certificate, invoice buyer`s booklet and invoices.


    Article 41 Where a taxpayer has been listed as an extraordinary taxpayer for more than three months, the tax authorities may invalidate the tax registration certificate thereof and the recovery of his/her payment of the unpaid taxes shall be subject to provisions of Tax Administration Law and the Detailed Implementation Rules.


    Chapter Nine Legal Liabilities


    Article 42 Where a taxpayer fails to apply for tax registration certificate, or change or cancel the tax registration certificate, the tax authorities shall order him/her to make rectification within three days from discovery of the matter and mete out proper punishment in accordance with the provisions of Clause 1, Article 60 of Tax Administration Law.
    If a taxpayer has failed to conduct tax registration, the tax authorities shall, within three days from the discovery of the case, order him/her to make due rectification within a time limit.If the taxpayer fails to make rectification within the prescribed timelimit, the tax authorities shall mete out punishment in accordance with the provisions of Clause 1 and Clause 2, Article 60 of the Tax Administration Law.


    Article 43 When a taxpayer has failed to use his/her tax registration certificate in compliance with the regulations or has lent it to others, falsified, damaged it, sold it or counterfeited it, he/she shall be punished in accordance with the provisions of Clause 3, Article 60 of Tax Administration Law.


    Article 44 When a taxpayer has obtained a tax registration certificate by deception through submittal of false documents, he/she shall be punished with a fine of less than RMB 2,000, or a fine of more than RMB 2,000 but less than RMB 10,000 for a serious case. Where a taxpayer is involved in other illegal acts, he/she shall be punished in accordance with provisions of relevant laws and administrative regulations.


    Article 45 If a withholding agent has failed to make registration for tax withholding according to relevant provisions, the tax authorities shall, within three days from its discovery, order him/her to make proper rectification within a time limit and may mete out a fine of less than RMB 2,000.


    Article 46 A taxpayer or a withholding agent in violation of the provisions of the Measures and refuses to accept the punishment by the tax authorities, the tax authorities may confiscate his/her invoice or stop selling invoices to him/her.


    Article 47 A tax officer who commits malpractice or neglect of duties, performs tax registration for a taxpayer in violation of provisions of the Measures, or abuses his/her power to cause difficulties with taxpayers or tax withholding agents shall be removed from office and given with administrative punishment in accordance with the law.


    Chapter Ten Supplementary Provisions


    Article 48 Matters involving the logo, seal and document formats of the Measures shall be determined by the State Administration of Taxation.


    Article 49 Power to the interpretation of the Measures rests with the State Administration of Taxation. The administrations of national taxes and local taxes of the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan may formulate concrete measures for the implementation of the Measures in light of the local reality.


    Article 50 The Measures shall enter into effect as of February 1, 2004. 

Sponsored by Hengyang Municipal People's Government, Undertaken by Hengyang Normal University
Co-sponsored by Information Office of Hengyang Municipal People's Government Technical Support & Design:Hengyang Normal University
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