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

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 t

axpayer 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 sepa

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