State Administration of Taxation decided to modify the "Tax Registration Management Measures"

State Administration of Taxation
State Administration of Taxation decided to modify the "Tax Registration Management Measures"
Ref: State Administration of Taxation Order No. 36
Issued: State Administration of Taxation
Date issued: 2014-12-30

"State Administration of Taxation on Revising <Tax Registration 'Administrative Measures" has been December 19, 2014 4th executive meeting of the State Administration of Taxation 2014 annual review, are hereby promulgated and shall from 1 March 2015.
State Administration of Taxation Director: Wang Jun
December 27, 2014
In order to implement the transformation of government functions and deepening the reform of administrative examination and approval system spirit, according to the State Council on the decision to cancel the administrative examination and approval projects, the State Administration of Taxation decided to "Tax Registration Management Measures" be amended as follows:
First, Article 5.2 is amended as: "The State Taxation Bureau (Bureau), Local Taxation Bureau (Bureau) joint tax registration shall be issued to the same taxpayer with a stamped State Administration of Taxation (Branch), local tax Bureau (Branch) stamp tax registration certificate. "
Second, the seventh amended as follows: "State Administration of Taxation (Branch), Local Taxation Bureau (Bureau) implementation of a uniform Taxpayer Identification Number Taxpayer Identification Number of provinces, autonomous regions, municipalities and cities under separate state and local taxation bureaus. taxpayer identification number in accordance with standard industry codes jointly prepared, unified issued throughout the execution.
"Organization code has been received taxpayers, taxpayer identification number of its 15-bit, by the taxpayers registered seat six administrative code +9 bit organization code. In the owners identity documents as valid proof of identity of the organization, not organization code certificate to obtain individual business and holding Home Visit permit, permit, passport, tax registration of taxpayers, taxpayer identification number used by its ID number +2 order code components.
"Taxpayer identification number is unique."
Third, Article 10 is revised as follows: "branches of enterprises, enterprises established in the field and engaged in production or business operations, individual businesses engaged in production and operation of institutions (hereinafter referred to as engaged in production and business taxpayers) to production, operating local tax authority to apply for tax registration:
"(A) engaged in production and business taxpayers receiving the business license, apply for the tax within 30 days from date of registration of the business license shall receive, the tax authorities issued tax registration certificate and a copy;
"(B) engaged in production and business taxpayers did not apply for business license but approved the establishment of departments, the departments concerned shall, within 30 days to apply for tax registration date of approval of the establishment, the tax authorities issued tax registration certificate and a copy;
"(C) engaged in production and business taxpayers did not apply for business license approved the establishment of the date of occurrence of the taxpayer shall, within 30 days to apply for tax registration also without the relevant tax authorities issue a temporary tax registration certificate and a copy;
"(D) the right to operate independent production, independent financial accounting and regularly turned over to the Employer or the lessor fee or contract rental contract the lessee shall, within 30 days from the date of signing the lease contract contract, their contract tenant happened to the tax authorities for tax registration, tax authorities issue a temporary tax registration certificate and a copy;
"(V) foreign enterprises in China contracted the construction, installation, assembly, and exploration projects and provision of services, from the day of signing of the project contract or agreement within 30 days, the project local tax authority to apply for tax registration, tax authorities issue a temporary tax registration certificate and a copy. "
Fourth, Article 11 is amended as follows: "Article 10 of the taxpayer other than those specified, with the exception of state organs, individuals and non-fixed production establishments liquidity rural small traders, the taxpayer shall, from the date of the within 30 days of the occurrence of the tax authorities to apply for tax registration of the taxpayer, the tax authorities issued tax registration certificate and a copy. "
V. XV is amended as follows:. "Documents and information submitted by the taxpayer and complete the registration form filled out tax compliance, tax authorities shall handle the issuance of the tax registration certificate and documents and information submitted by the taxpayer or incomplete tax registration form to fill in the contents of non-compliance, the tax authority shall notify its field correction or re-fill. "
Six XVII is amended as follows: "tax registration has been withholding agent shall withhold from the date of occurrence of the obligation within 30 days of registration to the tax authority to apply for tax withholding registration tax authorities in their tax. withholding tax on registration documents registration matters, the tax authorities not to pay the tax withholding registration certificate.
"According to tax laws and administrative regulations may apply for tax registration withholding agent shall date of withholding obligations within 30 days, the bodies local tax authority to apply for tax withholding registration tax authorities issued tax deduction paragraph registration documents. "
Seven Article 21 is amended as: "about changing the taxpayer submitted the registration documents, the information is complete, you should fill out tax registration change form, compliance, tax authorities shall handle; non-compliance, the tax authorities It shall notify its correction. "
VIII, Article 22 is amended as: "The tax authorities should handle the change in the date of tax registration accepting taxpayer tax registration form and tax registration certificate contents are changed, the tax authorities in accordance with the contents of the changed re-issue the tax registration. documents; the contents of a taxpayer's tax registration form is changed and tax registration certificate and the content changes did not occur, the tax authorities do not re-grant tax registration certificates. "
Nine, Article 27 is amended as: "the expiration of the taxpayer can not be closed to restore production and management, it should be closed before the expiration of the tax authorities for prolonged closure of registration, and truthfully fill out the" resumption of business closure report. ""
X. Article 33 is amended as: "a tax authority in accordance with the principle of a land certificate, issue a" certificate outer tube "," outer tube card "valid period is generally 30 days, a period of not more than 180 days."
XI, Article 42 second paragraph is revised as follows: "Taxpayers do not apply for tax registration, the tax authorities shall order it to make corrections within three days from the date of discovery; overdue correction, in accordance with the" Tax Administration Law " sixty first paragraph of punishment. "Article 42 by deleting paragraph.
Twelve, deleting Article 43.
XIII, Article 45 to Article 44 is amended as: "withholding agent fails to withholding registration provisions, the tax authorities shall, within three days from the date of discovery ordered to make corrections, and may impose a fine of 1,000 yuan. "
In addition, individual provisions of the text has been modified, the provisions of the order have been adjusted accordingly.
This Decision shall be effective March 1, 2015.
"Tax Registration Management Measures" be revised in accordance with this decision and re-promulgated.

Administrative Measures for Tax Registration
(December 17, 2003 the State Administration of Taxation announced Order No. 7
According to December 27, 2014, "the State Administration of Taxation on
Edit <Administrative Measures for Tax Registration> decision "amended)