Administrative Measures for Tax Registration (Revised in 2019)
Administrative Measures for Tax Registration (Revised in 2019)
Administrative Measures for Tax Registration (Revised in 2019)
Order of the State Taxation Administration No.48
July 24, 2019
(Promulgated by Order of the State Administration of Taxation No.7 on December 17, 2003 and amended respectively in accordance with the Decision of the State Administration of Taxation on Revising the Administrative Measures for Tax Registration on December 27, 2014, and Decision of the State Administration of Taxation on Revising Certain Departmental Rules of the Tax System on June 15, 2018, and the Decision of the State Taxation Administration on Announcing the Cancelation of a Batch of Tax Certification Items and Abolishing and Amending Some Rules and Normative Documents on July 24, 2019)
Chapter I General Provisions
Article 1 With a view to regulating the tax registration management, and strengthening the supervision and control over tax resources, the present Administrative Measures for Tax Registration (hereinafter referred to as the "Measures") are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Levying (hereinafter referred to as the "Law on the Administration of Tax Levying") and the Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying (hereinafter referred to as the "Implementing Rules").
Article 2 Enterprises and their branches and sites for production or business in other jurisdictions, 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 Levying, the Implementing 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 in accordance with the Law on the Administration of Tax Levying, the Implementing Rules and the 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 Levying, the Implementing Rules and the Measures.
Article 3 The taxation bureaus (sub-bureaus) above the county level (inclusive, hereinafter the same) shall be the administrative tax organs for tax registration, 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 registration of verification applications and other relevant items.
Article 4 The tax registration certification shall include the tax registration certificates and their duplicates, and the temporary tax registration certificates and their duplicates.
The tax withholding registration certification shall include the tax withholding registration certificates and their duplicates.
Article 5 The taxation bureaus (sub-bureaus) above the county level shall apply territorial administration according to the administrative ranges for tax collection as prescribed by the State Council. Cities where conditions permit may handle tax registration following the principle of "receipt of applications by various districts and centralized processing of all applications by the city.
Article 6 The taxation bureaus (sub-bureaus) shall execute a uniform set of taxpayer identification codes, which shall be jointly compiled by the taxation bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan in accordance with the industrial standards for taxpayer identification codes, and shall be uniformly distributed to all local authorities at lower levels for implementation.
The taxpayer identification codes for those having obtained the organization codes shall consist of 15 digits in total composed of the six-digit administration division code and the nine-digit organization code. For those organizations holding the owner identification documents as the valid proof of identity, namely the individual businesses who do not obtain the organization code certificates and the taxpayers holding the home-visit permits, traffic permits or passports for tax registration, the tax identification codes shall be composed of the identity card number + the double-digit sequence code.
Every taxpayer identification code shall be unique.
Article 7 A taxpayer shall, when handling the following items, provide its tax registration certificate:
1. opening a bank account; and
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 8 Enterprises and their branches and sites for production or business in other jurisdictions, individual industrial and commercial households, and public institutions engaged in production or business operations (hereinafter referred to as the "taxpayers engaged in production or business operations") shall each apply to the tax organ at the place where their respective production or business site is located for going through the tax registration formalities:
1.
......
Order of the State Taxation Administration No.48
July 24, 2019
(Promulgated by Order of the State Administration of Taxation No.7 on December 17, 2003 and amended respectively in accordance with the Decision of the State Administration of Taxation on Revising the Administrative Measures for Tax Registration on December 27, 2014, and Decision of the State Administration of Taxation on Revising Certain Departmental Rules of the Tax System on June 15, 2018, and the Decision of the State Taxation Administration on Announcing the Cancelation of a Batch of Tax Certification Items and Abolishing and Amending Some Rules and Normative Documents on July 24, 2019)
Chapter I General Provisions
Article 1 With a view to regulating the tax registration management, and strengthening the supervision and control over tax resources, the present Administrative Measures for Tax Registration (hereinafter referred to as the "Measures") are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Levying (hereinafter referred to as the "Law on the Administration of Tax Levying") and the Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying (hereinafter referred to as the "Implementing Rules").
Article 2 Enterprises and their branches and sites for production or business in other jurisdictions, 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 Levying, the Implementing 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 in accordance with the Law on the Administration of Tax Levying, the Implementing Rules and the 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 Levying, the Implementing Rules and the Measures.
Article 3 The taxation bureaus (sub-bureaus) above the county level (inclusive, hereinafter the same) shall be the administrative tax organs for tax registration, 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 registration of verification applications and other relevant items.
Article 4 The tax registration certification shall include the tax registration certificates and their duplicates, and the temporary tax registration certificates and their duplicates.
The tax withholding registration certification shall include the tax withholding registration certificates and their duplicates.
Article 5 The taxation bureaus (sub-bureaus) above the county level shall apply territorial administration according to the administrative ranges for tax collection as prescribed by the State Council. Cities where conditions permit may handle tax registration following the principle of "receipt of applications by various districts and centralized processing of all applications by the city.
Article 6 The taxation bureaus (sub-bureaus) shall execute a uniform set of taxpayer identification codes, which shall be jointly compiled by the taxation bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan in accordance with the industrial standards for taxpayer identification codes, and shall be uniformly distributed to all local authorities at lower levels for implementation.
The taxpayer identification codes for those having obtained the organization codes shall consist of 15 digits in total composed of the six-digit administration division code and the nine-digit organization code. For those organizations holding the owner identification documents as the valid proof of identity, namely the individual businesses who do not obtain the organization code certificates and the taxpayers holding the home-visit permits, traffic permits or passports for tax registration, the tax identification codes shall be composed of the identity card number + the double-digit sequence code.
Every taxpayer identification code shall be unique.
Article 7 A taxpayer shall, when handling the following items, provide its tax registration certificate:
1. opening a bank account; and
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 8 Enterprises and their branches and sites for production or business in other jurisdictions, individual industrial and commercial households, and public institutions engaged in production or business operations (hereinafter referred to as the "taxpayers engaged in production or business operations") shall each apply to the tax organ at the place where their respective production or business site is located for going through the tax registration formalities:
1.
......