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税务登记管理办法 Order of the State Administration of Taxation

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国家税务总局令第7号

颁布日期:20031217  实施日期:20040201  颁布单位:国家税务总局

  No. 7

  The Administrative Measures for Tax Registration, deliberated and adopted at the 6th executive meeting of the State Administration of Taxation on December 20th, 2003, are hereby promulgated and shall come into force as of February 1st, 2004.

  Xie Xuren, Director general of the State Administration of Taxation

  December 17th, 2003

  Administrative Measures for Tax Registration

  Chapter I General Provisions

  Article 1 With a view to regulating the tax registration management, strengthening the supervision and control over tax resources, the present Measures 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 Law on the Administration of Tax Collection) and the Detailed Rules for the Implementation of Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the Detailed Rules)。

  Article 2 All enterprises, branches in other jurisdictions established by the enterprises, the sites for production or business, individual industrial and commercial households, and public institutions engaged in production and business shall make tax registration in accordance with the Law on the Administration of Tax Collection, the Detailed Rules and the present Measures.

  The taxpayers other than those listed in the preceding paragraph, except the state organs, individuals and small rural floating peddlers without fixed production and business sites, shall make tax registration according to the Law on the Administration of Tax Collection, the Detailed Rules and the present Measures.

  The withholding agents who are obligatory to withhold taxes pursuant to the tax laws and the administrative regulations (excluding the state organs) shall make registration for withholding taxes in accordance with the Law on the Administration of Tax Collection, the Detailed Rules and the present Measures.

  Article 3 The bureaus (sub-bureaus) of state taxes at (above, the same below) the county level, the bureaus (sub-bureaus) of local taxes shall be the administrative organs for taxation, which shall be responsible for the establishment, modification and cancellation of tax registration, the verification of the tax registration certificates, the replacing of the tax registration certificates, the handling of abnormal taxpayers, the register of verification applications and other relevant items.

  Article 4 The tax registration certificates shall include the tax registration certificates and their duplicates, the temporary tax registration certificates and their duplicates.

  The tax withholding registration certificates shall include the tax withholding registration certificates and their duplicates.

  Article 5 The bureaus (sub-bureaus) of state taxes, the bureaus (sub-bureaus) of local taxes shall adopt the way of joint registration or separate registration in make the tax registration within their respective jurisdiction according to the scope of administration on tax collection as prescribed by the State Council. Where possible, the bureaus (sub-bureaus) of state taxes and the bureaus (sub-bureaus) of local taxes of some cities may make the tax registration by following the principle of “accepting applications by all districts for centralized handling of applications of the whole city”。

  Where a bureau (sub-bureaus) of state taxes and a bureau (sub-bureaus) of local taxes jointly handle the tax registration, they shall issue a tax registration certificate affixed with the seals of the said bureau (sub-bureau) of state taxes and the said bureau (sub-bureau) of local taxes to a same taxpayer.

  Article 6 In the case of any disputes over the administrative tax organ for the tax registration of taxpayers between a bureau (sub-bureau) of state taxes and a bureau (sub-bureau) of local taxes, the dispute shall be settled by the bureau of state taxes and the bureau of local taxes of the higher level through negotiation together.

  Article 7 The bureaus (sub-bureaus) of state taxes and the bureaus (sub-bureaus) of local taxes shall execute a uniform set of tax registration codes. The tax registration codes shall be jointly created by the bureaus of state taxes and the bureaus of local taxes of the provincial level and be uniformly distributed to all places for implementation.

  The tax registration code of a taxpayer who has already obtained the organizational code shall be the area code + the organization code created by the technology supervision departments of the state; the tax registration code of an individual industrial and commercial household shall be the number of the identity card of the individual; the tax registration code of a foreigner or a person from Hong Kong, Macao or Taiwan, who is engaged in production and operation, shall be the region code + the number of the corresponding valid certificate (such as passport, the pass for residents of Hong Kong, Macao and Taiwan for entering and exiting the Mainland)。

  Article 8 The bureaus (sub-bureaus) of state taxes and bureaus (sub-bureaus) of local taxes shall regularly inform each other of the information about tax registration, shall in time provide to each other the registered information of the taxpayers, and strengthen the management of tax registration.

  Article 9 A taxpayer shall, when handling the following items, provide its tax registration certificate:

  (1) Opening a bank account; or

  (2) Purchasing invoices.

  A taxpayer shall, when handing other items involving tax, present the tax registration certificate. The tax organ shall verify the corresponding information prior to going through the formalities.

  Chapter II Establishment Registration

  Article 10 Enterprises, branches in other jurisdictions established by the enterprises, the sites for production or business, individual industrial and commercial households, and public institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production or business operations) shall each apply to the tax organ where their respective production or business site is located for going through the tax registration formalities.

  (1) As for a taxpayer engaging in production or business operations who has obtained the industrial and commercial business license (including temporary industrial and commercial business license), it shall, within 30 days as of the day when it takes the industrial and commercial license, apply for going through the tax registration formalities. The tax organ shall issue a tax registration certificate and its duplicates to the taxpayer upon examination (As for a taxpayer who has obtained a temporary industrial and commercial license, the tax organ shall issue a temporary tax registration certificate and its duplicates to the taxpayer upon examination);

  (2) Where a taxpayer fails to complete the formalities for industrial and commercial license but has been established upon the approval of relevant department, it shall apply for going through the tax registration formalities with in 30 days as of the day when it is approved of the establishment by the relevant department. The tax organ shall issue a tax registration certificate and its duplicates to the taxpayer upon examination;

  (3) Where a taxpayers hasn't completed the formalities for industrial and commercial license, neither has it been approved of the establishment by relevant department, it shall, within 30 days as of the day when the obligation to pay tax arises. The tax organ shall issue a temporary tax registration certificate and its duplicates to the taxpayer upon examination;

  (4) As for a contractor or lessee who has independent production and operation right, keeps separate accounts, and regularly pay contracting fees or rent to the party issuing the contract or the lessor, it shall, within 30 days as of the day when the contracting or lease contract is concluded, apply to the tax organ where the business of contracting or lease arises for going through the tax registration formalities. The tax organ shall issue a temporary tax registration certificate and its duplicate to it;

  (5) Where a taxpayer engaging in production or business operations carries on business in a different place for more than 180 days accumulatively within consecutive 12 months calculated as of the day when it actually starts business operations or provides labor services in the same county (city), it shall, within 30 days as of the day when the time limit expires, apply to the local tax organ for going through tax registration formalities. The tax organ shall issue a temporary tax registration certificate and its duplicate to the taxpayer upon examination;

  (6) Where a foreign enterprise contracts a construction, installation, assembling or exploration project or provides labor services, it shall, within 30 days as of the day when the project contract or agreement is concluded, apply to the tax organ where the project is located for going through the tax registration formalities. The tax organ shall issue a temporary tax registration certificate and its duplicates to the taxpayer upon examination.

  Article 11 Any of the taxpayers other than those provided in Article 10 of the present Measures, except the state organs, individuals and the small floating rural peddlers without fixed production and business operation sites, shall apply to the tax organs where the obligation to pay tax arises within 30 days as of the day when the obligation to pay tax arises. The tax organ shall issue tax registration certificate and its duplicate to the taxpayer upon examination.

  Article 12 Where there is any dispute over a taxpayer's tax registration place between the tax organs, the jurisdiction shall be determined by their common superior tax organ. Where there is any dispute over a taxpayer's tax registration between a bureau (sub-bureau) of state taxes and a bureau (sub-bureau) of local taxes, it shall be settled according to Article 6 of the present Measures.

  Article 13 Where a taxpayer applies for going through the tax registration formalities, it shall faithfully submit the following certificates and materials in accordance with its actual situations:

  (1) The industrial and commercial business license or other business approving certificates;

  (2) Relevant contracts, articles of association and agreements;

  (3) The certificate of uniform organizational code; and

  (4) The identity card, passport or other lawful certificates of the legal representative, or the responsible person, or the owner.

  Other relevant certificates and materials that are required to offer shall be determined by the tax organ at the level of provinces, autonomous regions, or municipalities directly under the Central Government.

  Article 14 Where a taxpayer applies for going through the tax registration formalities, it shall faithfully fill in the tax registration form.

  The tax registration form mainly includes:

  (1) The names of the entity, the legal representative or the owner, and the numbers of their identity card, passport or other lawful certificates;

  (2) The domicile or business place;

  (3) The type of registration;

  (4) The method of accounting;

  (5) The form of production or business operations;

  (6) The scope for production or business operations;

  (7) The registered fund (capital) or the total sum of the investments;

  (8) The time limit for production or business operations;

  (9) The person-in-charge of finance, the telephone number; and

  (10) Other relevant items specified by the State Administration of Taxation.

  Article 15 As for a taxpayer who has submitted a complete set of certificates and materials and has filled in the tax registration form with content that meets the relevant requirements, the tax organ shall issue the taxpayer a tax registration certificate in good time. Where a taxpayer fails to submit a complete set of certificates and materials or fails to fill in the tax registration form in accordance with the relevant requirements, the tax organ shall, in the presence of the taxpayer, demand it to add and correct or refill the form. If the there is any doubt about the certificates and materials submitted by the taxpayer, the tax organ shall conduct on-site investigations and shall issue a tax registration certificate to the taxpayer upon verification.

  Article 16 The tax registration certificate mainly includes the name of the taxpayer, the tax registration code, the legal representative or the responsible person, the address of the production or business operations, the type of registration, the method of accounting, the scope for production or business operations (major business operations, concurrent business operations), date of issuance of the certificate and period of validity of the certificate.

  Article 17 A withholding agent who has gone through the tax registration formalities shall, within 30 days as of the day when the obligation to pay tax arises, apply to the same tax organs as the one in which it has make tax registration for going through the registration formalities for withholding taxes. The tax organ shall register the items concerning the withholding of taxes on its tax registration certificate and shall not issue any tax withholding registration certificate.

  As for a taxpayer who isn't required to make tax registration according to the relevant provisions of the laws and administrative regulations, it shall, within 30 days as of the day when the obligation to pay tax arises, apply to the tax organs where the institution is located for going through the registration formalities for withholding taxes. The tax organ shall issue a tax withholding registration certificate to the taxpayer upon verification.

  Chapter III Modification Registration

  Article 18 Where any of the tax registration information of a taxpayer changes, the taxpayer shall apply to the original tax registration organ for modifying the tax registration.

  Article 19 As for a taxpayer who has completed the modification registration in the administrative organ of industry and commerce, it shall, within 30 days as of the day when it has completed the modification in the administrative department of industry and commerce, faithfully submit the following certificates and materials to the original tax registration organ, and file an application for modifying the tax registration:

  (1) The industrial and commercial registration modification form, and the industrial and commercial business license;

  (2) The relevant evidential documents about the modification registration of the taxpayer;

  (3) The former tax registration certificate issued by the tax organ (including the original tax registration certificate, its duplicate and registration form); and

  (4) Other relevant materials.

  Article 20 If a taxpayer isn't required to handle modification registration in the administrative organ of industry and commerce according to relevant regulations, or if what a taxpayer modifies is irrelevant to the industrial and commercial registration, the taxpayer shall, within 30 days as of the day when the content of tax registration actually changes, or within 30 days as of the day the relevant organ approves of or announces the modification, apply to the original tax registration organ for modifying the tax registration upon the strength of the following certificates:

  (1) The relevant evidential certificates about the content of modification registration of the taxpayer;

  (2) The former tax registration certificate (including the original tax registration certificate and its duplicate, and the tax registration form); and

  (3) Other relevant materials.

  Article 21 As for a taxpayer who has submitted a complete set of certificates and materials as required for modification registration, it shall faithfully fill in the tax registration modification form, which shall be subject to the examination of the tax organ. If it meets the relevant requirements, the tax organ shall accept it; if it doesn't meet the relevant requirements, the tax organ shall order the taxpayer to add and get right.

  Article 22 Within 30 days as of the day when a tax organ accepts an application, it shall examine and handle the modification tax registration. Where both the tax registration form and the tax registration certificate of a taxpayer are modified, the tax organ shall issue a new tax registration certificate in accordance with the modified contents upon verification. Where the tax registration form of a taxpayer is modified, but no modification is made to the tax registration certificate, the tax organ shall not issue a new tax registration certificate.

  Chapter IV Business Suspension, Business Resumption Registration

  Article 23 Where an individual industrial and commercial household subject to taxes of fixed sum and fixed term needs to suspend business, it shall report to the tax organ for business suspension registration prior to the suspension. The duration of business suspension for a taxpayer shall not exceed one year.

  Article 24 Where a taxpayer applies for business suspension registration, it shall faithfully fill in a business suspension registration form, in which it shall explain the reason for business suspension, the duration of business suspension, the information about the tax payments prior to suspending the business and the information about the invoices purchased, used and remained. It shall pay up the payable taxes, late fees and penalties. The tax organ shall withdraw and preserve its tax registration certificate and duplicate, the invoice purchasing recording book, the remained invoices and other relevant tax certificates.

  Article 25 Where an obligation to pay tax arises during the period of business suspension of a taxpayer, the taxpayers shall file a tax return and pay the tax (es) according to relevant laws and administrative regulations governing tax collection.

  Article 26 A taxpayer shall, before it resumes production or business operations, apply to the tax organ for business resumption registration. It shall faithfully fill in the Business Suspension or Resumption Report and take back and start to use the tax registration certificate, the invoice purchasing recording book and the invoices purchased prior to the business suspension.

  Article 27 Where a taxpayers is unable to resume the production or business operations at the expiration of business suspension. It shall, prior to the expiration of business suspension, file an application to the tax organ for the registration of suspension extension period and shall faithfully fill in the Business Suspension or Resumption Report.

  Chapter V Cancellation of Registration

  Article 28 Where a taxpayer terminates the obligation to pay tax due to dissolution, bankruptcy, cancellation or other reasons, before it cancels the registration in the administrative organ of industry and commerce or in other organs, it shall go through the formalities for canceling the tax registration in the original tax registration organ on the strength of relevant certificates and materials. As for a taxpayer who isn't required to handle the registration in the administrative organ of industry and commerce or in other organs, it shall, within 15 days as of the day when it gets the relevant organ's approval or announcement of the termination, handle the formalities for canceling the tax registration in the original tax registration organ on the strength of relevant certificates and materials.

  Where a taxpayer's business license is suspended by the administrative department of industry and commerce, or its registration is cancelled by other organs, the taxpayer shall, within 15 days as of the day when its business license is suspended or its registration is cancelled, go through the formalities for canceling the tax registration in the original tax registration organ.

  Article 29 Where a taxpayer needs to change a tax registration organ because of the change of its domicile or business place, before it applies to the administrative organ of industry and commerce or to other organs for going through the modification registration, or before it changes the domicile or business place, it shall cancel its tax registration in the original tax registration organ, and shall, within 30 days as of the day when its tax registration is canceled, handle tax registration in the tax organ of the destination it moves to.

  Article 30 Where a foreign enterprise contracts a construction, installation, assembling or exploration project, or provides labor services within China, it shall, within 15 days when it completes the project or leaves China, cancel its tax registration in the original tax registration organ on the strength of the relevant certificates and materials.

  Article 31 Before a taxpayers handles the formalities for canceling the tax registration, it shall submit relevant evidential documents and materials to the tax organ, pay up the taxes due, the overly refunded (exempted) taxes, the late fees and the monetary penalties, and shall hand in the invoices, tax registration certificate and other tax certificates for cancellation.

  Chapter VI Application, Examination and Registration of Outgoing Operations

  Article 32 As for a taxpayer who carries on temporary production and business operations in a different county (city), before doing so, it shall apply to the administrative tax organ for the issuance of a Tax Collection Management Certification for Outgoing Operation Activities (hereinafter referred to as Management Certification for Outgoing Operation) .

  Article 33 In accordance with the principle of one certification for one place, the tax organ shall issue the Management Certification for Outgoing Operation upon examination, which is generally valid for a period of 30 days up to not more than 180 days at most.

  Article 34 Before a taxpayer carries on production and business operations in the place as indicated in the Management Certification for Outgoing Operation, it shall handle the registration in the local tax organ and submit the following certificates and materials:

  (1) The tax registration certificate and its duplicate; and

  (2) The Management Certification for Outgoing Operation.

  If the taxpayer sells goods in the place as indicated in the Management Certification for Outgoing Operation, it shall not only submit the above-mentioned certificate and materials, but also faithfully fill in the Declaration Form for Goods under Outgoing Business Operations, and make a declaration for the inspection and verification of goods.

  Article 35 Where a taxpayers has completed its outgoing operation activities, it shall fill in the Declaration Form for Outgoing Operation Activities, pay up the taxes due, and hand in the unused invoices for cancellation.

  Article 36 Within 10 days after the expiration of the Management Certification for Outgoing Operation of a taxpayer, the taxpayer shall present its Management Certification for Outgoing Operation for cancellation in the original tax registration organ upon the strength of the Management Certification for Outgoing Operation.

  Chapter VII Management of Certificates and Licenses

  Article 37 The tax organs shall strengthen the management of tax registration certificates by conducting on-site investigation or verification, and by exchanging the information between the taxation departments and the industrial and commercial departments or between the bureaus (sub-bureaus) of state taxes and the bureaus (sub-bureaus) of local taxes.

  Article 38 Any change in the format of the tax registration certificate and the necessity for uniformly replacing the tax registration certificate shall be subject to the determination by the State Administration of Taxation.

  Article 39 Where a taxpayer or a withholding agent loses its tax registration certificate, it shall, within 15 days as of the day it loses the tax registration certificate, report to the administrative tax organ in written form, shall faithfully fill in the Report Form for the Loss of Tax Registration Certificate, and shall make an announcement of loss in the newspapers as acknowledged by the tax authorities, announcing the name of the taxpayer, and the name, number, period of validity, and issuing organ of the tax registration certificate. On the strength of the announcement of loss published in the aforesaid newspapers, it may apply to the administrative tax organ for a new tax registration certificate.

  Chapter VIII Punishments to Abnormal Taxpayers

  Article 40 Where a taxpayer who has completed tax registration fails to file tax returns within the prescribed time limit, the tax organ shall order it to set right within a time limit; if it fails to do so within the time limit, the tax organ shall assign persons to conduct on-site inspection, if the whereabouts of the taxpayer is unknown, and accordingly it's unable to compel the taxpayer to perform its obligation to pay taxes, the inspectors shall make a document showing the abnormality of the taxpayer and keep it into the archives of the taxpayer. The tax organ shall temporarily prevent it from using the tax registration certificate, the invoice purchasing recording book and the invoices.

  Article 41 If it has been more than 3 months since a taxpayer is determined as an abnormal one, the tax organ may announce its tax registration certificate null and void, and demand it to pay, nonetheless, the taxes due according to the Law on the Administration of Tax Collection, and the Detailed Rules.

  Chapter IX Legal Liabilities

  Article 42 Where a taxpayer fails to apply for tax registration, modification or cancellation registration within the prescribed time limit, the tax organ shall, within 3 days as of the day of finding, order it to set right, and shall give it a punishment according to Paragraph 1 of Article 60 of the Law on the Administration of Tax Collection.

  Where a taxpayer fails to handle tax registration of modification or cancellation of registration within the prescribed time limit, the tax organ shall, within 3 days as of the day when it is found, order it to set right; if it fails to do so, the tax organ shall give it a punishment according to Paragraphs 1 and 2 of Article 60 of the Law on the Administration of Tax Collection

  Article 43 Where a taxpayer fails to use the tax registration certificate according to the relevant requirements, or lends, alters, destroys, buys and sells, or forges any tax registration certificate, it shall be punished according to Paragraph 3 of Article 60 of the Law on the Administration of Tax Collection.

  Article 44 Where a taxpayer obtains a tax registration certificate by providing false evidential materials or other means, it shall be imposed on a fine of not more than 2, 000 Yuan. If the circumstance is serious, it shall be imposed on a fine ranging from 2, 000 Yuan up to 10, 000 Yuan. If the taxpayer is involved in other illegal offences, it shall be punished according to other relevant laws and administrative regulations.

  Article 45 Where a withholding agent fails to handle the tax withholding registration, the tax organ shall order it to set right within 3 days as of the day when it is found, and may impose on it a fine of not more than 2, 000 Yuan.

  Article 46 Where a taxpayer or a withholding agent, violating the present Measures, refuses to accept the punishment given by the tax organ, the tax organ may withdraw its invoices or stop selling invoices to it.

  Article 47 Where any functionary of a tax organ practices frauds for personal gains, neglects his (her) duties, violates any of the present Measures in going through the tax registration formalities for a taxpayer, or abuses his powers, deliberately creates difficulties for a taxpayer or a withholding agent, he (she) shall be transferred from his (her) post to another and be given an administrative sanction.

  Chapter X Supplementary Provisions

  Article 48 The format of the marks, countermarks and documentation involved in the present Measures shall be determined by the State Administration of Taxation.

  Article 49 The responsibility to interpret the present Measures shall remain with the State Administration of Taxation. The bureaus of state taxes and the bureaus of local taxes of all provinces, autonomous regions, municipalities directly under the Central Government and cities directly under State separate planning shall formulate specific implementation measures according to the present Measures.

  Article 50 The present Measures shall come into force as of February 1st, 2004.

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