What exactly does the "tax payment certificate for the latest quarter" required by the bidder in the tender documents mean?

The tax payment certificate refers to the tax payment certificate issued by the tax authorities to prove that the taxpayer has paid taxes and fees, which is used to prove that the tax payment obligation has been completed.

Enterprises can obtain tax payment vouchers by filing monthly tax returns and financial statements and paying bank taxes.

Article 34 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates: "When collecting taxes, tax authorities must issue tax payment vouchers to taxpayers. When the withholding agent withholds or collects taxes, if the taxpayer asks the withholding agent to issue a certificate of withholding or collecting taxes, the withholding agent shall issue it. "

The types of tax payment certificates include: various tax payment certificates, payment books, tax stamps and other tax payment certificates.

Extended data

1, personal income tax payment certificate

People who pay personal income tax obtain tax payment certificates issued by tax authorities. If a taxpayer needs to issue a tax payment certificate, it shall provide a legal identity certificate, which shall be issued by the competent tax authorities according to the tax paid by the taxpayer in this bureau.

2, tourism purchase tax payment certificate

People's Republic of China (PRC) * * and the units and individuals that purchase the vehicles specified in these regulations within the territory of China are taxpayers of vehicle purchase tax, and shall pay vehicle purchase tax in accordance with these regulations. The collection scope of vehicle purchase tax includes automobiles, motorcycles, trams, trailers and agricultural transport vehicles.

3, the overseas company enterprise income tax payment certificate

Income obtained by overseas enterprises directly engaged in construction, installation, supervision, construction, transportation, decoration, maintenance, statistics, debugging, consulting, auditing, agency, management, project contracting, culture, sports and other activities in China shall be subject to enterprise income tax. When foreign enterprises or payment units purchase and pay foreign exchange, they shall submit the enterprise income tax payment certificate issued by the tax authorities.

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