Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying
Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying
Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying
Order of State Council No.123
August 4, 1993
Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying is hereby issued, effective as of the date of issuance.
Premier Li Peng
Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying
Chapter I-General Principles
Article 1 These Implementing Rules are formulated in accordance with the provisions of the Administrative Measures of the People's Republic of China for Invoices (hereinafter referred to as the Tax Levying Law).
Article 2 The Tax Levying Law and these Implementing Rules shall apply to the administration of the levying and collection of the various types of taxes imposed by the taxation authorities. In a case not covered by the provisions of the Tax Levying Law and these Implementing Rules, matters shall be handled in accordance with the provisions of other relevant tax laws and administrative legislation.
Article 3 The initial levying and suspended levying of taxation, as well as tax reductions and exemptions, tax refunds and supplementary tax payments shall be handled in accordance with the provisions of the Tax Levying Law and these Implementing Rules. A taxation authority shall have the right to refuse to implement any decision in conflict with the provisions of tax laws and administrative legislation and shall report such a case to its higher level taxation authority.
Article 4 The State Council principal taxation authority as stated in Article 5 of the Tax Levying Law and in these Implementing Rules shall refer to the Ministry of Finance and the State Administration of Taxation.
Chapter II-Taxation Registration
Article 5 The term "taxpayer" as stated in the paragraph two of Article 9 of the Tax Levying Law shall refer to a unit or individual not engaging in production or business operations, but obliged to pay tax pursuant to the provisions of the law and administrative legislation. The scope of and measures for taxation registration for such units and individuals shall be stipulated elsewhere.
Article 6 A taxpayer engaging in production or business operations shall file a written application for taxation registration with the relevant taxation authority within the stipulated time limit and shall accurately complete a tax registration form. The main content of the tax registration form shall include:
1. name of unit, name of legal representative or business owner and the number of his residency certificate, passport or other legal documentation;
2.place of residence and of business operations;
3. economic nature of the operations;
4. form of enterprise and method of accounting;
5. scope of Production or business operations and method of operation;
6. registered capital, total investment, name of bank where an account is held and bank account number;
7. duration of the term of the production or business operations, number of employees, business licence number;
8. party in charge of finance matters and taxation personnel;
9. other relevant matters.
Where an enterprise establishes a branch operation or premises engaging in production or business operations in another district, the enterprise must also register its head office's name, address, legal representative, scope of business, main area of business and name of the party in charge of finance matters.
Article 7 When presenting the taxation authority with its tax registration form, a taxpayer shall, depending on the circumstances, provide the following documents and material:
1. business licence;
2.relevant contracts, articles of association and letters of agreement;
3. bank account number documentation;
4. residency certificate, passport or other legal documentation;
5. other documents and material required by the taxation authority.
Article 8 A taxation authority shall complete its examination and verification of the tax registration form submitted by a taxpayer and any other documents and material provided within 30 days of their receipt. For those applications in compliance with regulations, registration shall be granted and a tax registration certificate shall be issued.
The format of the tax registration certificate shall be determined by the State Administration of Taxation.
Article 9 If a change occurs to the content of its taxation registration requiring the taxpayer to cancel the item of registration with the administrative authority for industry and commerce, the taxpayer shall within 30 days of registering the amendment with the administrative authority for industry and commerce, present the relevant certificate to the original taxation registration authority to apply for registration of the amendment. If, in accordance with regulations, the taxpayer is not required to cancel the item of registration with the administrative authority for industry and commerce, the taxpayer shall within 30 days of the relevant organ approving or announcing the amendment, present the relevant certificate to the original taxation registration authority to apply for registration of the amendment.
Article 10 If a taxpayer is involved in a dissolution, bankruptcy, cancellation or other such circumstances, thus terminating its tax payment obligations pursuant to the law, the taxpayer shall, before canceling its registration with the administrative authority for industry and commerce, present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration. If, in accordance with regulations, the taxpayer is not required to cancel its registration with the administrative authority for industry and commerce, the taxpayer shall, within 15 days of the relevant organ approving or announcing the termination, present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration.
If a change in a taxpayer's place of residence or place of business operations necessitates an alteration of its relevant taxation registration authority, the taxpayer shall, before applying to the administrative authority for industry and commerce to amend or cancel its registration and before changing its place of residence or place of business operations, present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration and shall carry out tax registration procedures with the relevant taxation authority in the new region.
A taxpayer whose business licence is revoked by the administrative authority for industry and commerce shall, within 15 days of the revoking of the business licence, apply to the original taxation registration authority for cancellation of its taxation registration.
Article 11 Before carrying out procedures to cancel its taxation registration, a taxpayer shall settle all payable taxes, overdue payment fines and other fines and shall turn over invoices and other taxation documents to the taxation authority.
Article 12 Except in cases where a tax registration certificate is not required in accordance with regulations, a taxpayer must present a tax registration certificate when carrying out the following matters:
1. applying for a tax reduction, exemption or refund;
2.purchasing invoices;
3. obtaining a certificate for tax revenue administration of outside operations;
4. other tax related matters;
Article 13 A tax withholding agent bearing an obligation to withhold, collect and hand over taxes pursuant to tax laws and administrative legislation shall apply to the responsible taxation authority to be issued with a tax withholding or tax collection certificate.
Article 14 A taxation authority shall implement a regular certificate inspection and replacement system for tax registration certificates.
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