How to open the tax payment certificate

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 amount of personal income tax payment certificate paid by the taxpayer in this bureau.

Article 34 of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management stipulates: "When collecting taxes, tax authorities must issue tax payment vouchers to taxpayers who have paid personal income tax certificates to the Beijing Local Taxation Bureau. 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. " According to the detailed rules for the implementation of the Tax Administration Law, the types of tax payment certificates are: various tax payment certificates, payment books, tax stamps and other tax payment certificates. Common tax payment certificates include personal income tax payment certificate, overseas company enterprise income tax payment certificate, vehicle and vessel purchase tax payment certificate, deed tax payment certificate, etc. Enterprises declare on a monthly basis, with tax returns and financial statements (or electronic tax returns), pay bank tax and get the tax payment certificate.

Individuals who want to issue invoices or pay personal income tax should wait for the tax bureau to go through the relevant formalities with an agreement or contract, an invoice application form and a copy of their ID cards. After paying taxes, you can also use various tax payment certificates as tax payment vouchers, which are the vouchers issued by tax authorities for individual income tax payers to pay taxes. 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 amount of personal income tax payment certificate paid by the taxpayer in this bureau. The People's Republic of China (PRC) Tax Withholding Certificate issued by the withholding agent for taxpayers when withholding taxes and the People's Republic of China (PRC) General Tax Payment Certificate or People's Republic of China (PRC) Tax Payment Certificate obtained by taxpayers who declare their own taxes are tax payment vouchers, which have the same proof effect as tax payment vouchers. Personal income tax payment certificate plays a very important role for taxpayers. For example, in the process of handling loans, buying houses, going abroad, emigrating, job hunting, insurance and other matters, the tax payment certificate is an indispensable and important certificate.