稅務登記證納稅人須知翻譯模板樣本完整版-上海譯境翻譯整理

Notice to taxpayer

1. In case of any changes of the registered tax items, the applicant shall go through the formalities of the changes of the registration at the original issuing authorities within 30 days since the administrative department for industry and commerce or other authorities has approved the alternation or the registered items has changed.

2. In case that the taxpayer terminates the obligation to pay the tax in accordance with regulations due to its disbandment, dismantlement, bankruptcy etc., the cancellation of registration shall be handled by the administrative department for industry and commerce or other authorities in prior; if the regulations don’t ask for the registration of the administrative department for industry and commerce or other authorities, the taxpayer shall apply the cancellation of tax registration to the original issuing authorities within 15 days since the termination date has been approved or announced by the related authorities.

3. In case that the taxpayer has to make an alternation of registered authority for the change of his residence or site for operation, the taxpayer shall apply for the cancellation of tax registration to the original issuing authority and the tax registration to the tax authority of the transferred site within 30 days before making the application of the alternation or cancellation upon the administrative department for industry and commerce or other authorities or changing the residence or site for operation.

4. In case that the taxpayer’s license be revoked or his registration be canceled by other authorities, the taxpayer shall make an application of cancellation of registration to the original issuing authorities within 15 days since the revocation or cancellation of the registration.

5. The taxpayer shall use the tax registration certificate in accordance with the laws, administrative regulations and rules and the tax registration certificate shall not be leased, altered, damaged, traded or forged.

6. The tax authority shall implement a regular certificate inspection and replacement system for tax registration certificates. The taxpayer shall present the relevant certificate to the responsible taxation authority within the stipulated time limit to undergo certificate inspection or replacement procedures.

7. Should the taxpayer lose the tax registration certificate, a written report shall be filed with the responsible taxation authority, the lost document shall be publicly declared invalid and, at the same time, an application shall be made for the certificate to be reissued.

8. According to the Article 60 of THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING THE TAX ADMINISTRATION AND TAX COLLECTION, in case that the taxpayer fails to apply for tax registration or for change or cancellation of tax registration within the prescribed time limit, or fails to report all the numbers of bank accounts to the tax authorities in accordance with regulations and tax authorities order him to rectify within a time limit, he may be fined not more than RMB2,000 yuan; if the circumstances are serious, he may be fined not less than 2,000 yuan but not more than 10,000 yuan.

  Where a taxpayer fails to go through the formalities for tax registration, the tax authorities shall order him to rectify within a time limit; if he still fails to rectify on the expiration of the time limit, the administrative department for industry and commerce shall, upon proposal and request of the tax authorities, revoke his business license.

  Where a taxpayer fails to use the tax registration certificate in accordance with regulations, or lends, alters, damages or destroys, trades or forges tax registration certificate, he shall be fined not less than 2,000 yuan but not more than 10,000 yuan; if the circumstances are serious, he shall be fined not fined not less than 10,000 yuan but not more than 50,000 yuan.

9. According to Article 17 of the DETAILED RULES FOR THE IMPLEMENTATION OF THE LAW OFTHEPEOPLE'S  REPUBLIC OF CHINA TO ADMINISTER THE LEVYING AND COLLECTION OF TAXES, the taxpayer engaging in production or business operations shall deliver a written report of his deposits numbers of basic deposit accounts or other deposit accounts to his competent tax authority within 15 days since the openness of his accounts; any changes of his accounts shall be reported to the competent tax authority in a written form within 15 days.

Tax Registration Certificate

(Counterpart)

      NO.: 

Taxpayer Name:

Legal Representative:

Address:

Company Type: (Taiwan, Hong Kong & Macao) Legal Person Owned Enterprises

Business Scope: License management projects: Nothing. General management projects:

Approval Authority: Beijing Administration of Industry and Commerce

Withholding Obligations: Determined in accordance with the law.

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