What is the tax payment certificate and what is its use?

The tax payment certificate is a 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. The most common ones are People's Republic of China (PRC) General Tax Voucher and People's Republic of China (PRC) General Payment Book.

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. "

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.

If an individual needs to issue an invoice or pay personal income tax, he can go through the relevant formalities at the tax bureau with an agreement or contract, an invoice application and a copy of his ID card. After paying taxes, you can also use various tax payment certificates as tax payment vouchers immediately.

Extended data:

Personal income tax payment certificate is a certificate issued by the tax authorities for individual income tax payers. 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.

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.