The taxpayer identification number is the number on the tax registration certificate, usually referred to as "tax number", and the taxpayer identification number of each enterprise is unique. This digital code, which belongs to everyone and remains unchanged for life, is likely to become our second "ID card".
Definition:
The taxpayer identification number is the number on the tax registration certificate, usually referred to as "tax number", and the taxpayer identification number of each enterprise is unique. This digital code, which belongs to everyone and remains unchanged for life, is likely to become our second "ID card".
The law provides that:
(1) Law of People's Republic of China (PRC) on Tax Collection and Management (revised on 20 15)
(65438+1adopted at the 27th meeting of the Standing Committee of the Seventh NPC on September 4th, 1992, and amended for the first time on April 28th, 2006 according to1Decision on Amending the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management at the 12th meeting of the Standing Committee of the Eighth NPC on February 28th, 1995. The 21st meeting of the 9th NPC Standing Committee was amended for the second time according to the Decision on Amending the Law on the Protection of Cultural Relics in People's Republic of China (PRC) issued by the 3rd meeting of the 12th NPC Standing Committee on June 29th, 20 13. According to the Decision on Amending Seven Laws, including the Law on the Protection of Cultural Relics in People's Republic of China (PRC), the 4th meeting of the 12th NPC Standing Committee was held on June 29th.
Chapter I General Provisions
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 Scope of Application This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and overdue tax of tax revenue shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Taxpayers and withholding agents Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.
Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
Article 5 The competent department and its authority The competent tax department of the State Council is in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.
Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.
All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.
No unit or individual may obstruct the tax authorities from performing their duties according to law.
Article 6 Strengthening the Modernization of Tax Collection and Management Information System The State plans to equip tax authorities at all levels with modern information technology, strengthen the modernization of tax collection and management information system, and establish and improve the information sharing system between tax authorities and other government administrative organs.
Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the state, truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes.
Article 7 Tax Publicity Tax authorities shall widely publicize tax laws and administrative regulations, popularize tax knowledge, and provide tax consulting services for taxpayers free of charge.
Article 8 Taxpayers' rights Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information about tax payment procedures from tax authorities.
Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law.
Taxpayers have the right to apply for tax reduction, exemption and refund according to law.
Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law.