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

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 registra

tion 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 exam

ination；

　　（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

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