How to issue a personal income tax payment certificate

Personal income tax payment certificate has the following points.

1. When a taxpayer applies for issuing a tax payment certificate, he/she should fill in the Application Form for Issuing a Personal Income Tax Payment Certificate and submit the original and photocopy of his/her valid identity certificate.

2. Where a taxpayer entrusts others to apply for issuing a tax payment certificate, the trustee shall fill out the Application Form for Issuing a Personal Income Tax Payment Certificate, and submit the original and photocopy of the taxpayer's valid identity certificate, the original and photocopy of the trustee's valid identity certificate and the original entrustment agreement.

3. The tax authorities should strictly examine the above-mentioned documents and materials submitted by taxpayers or trustees. After issuing the tax payment certificate, the accepting personnel should indicate the track number of the tax payment certificate on the Application Form for Issuing the Personal Income Tax Payment Certificate, and file the Application Form for Issuing the Personal Income Tax Payment Certificate, the copy of the taxpayer's identity certificate, the original entrustment agreement and the copy of the trustee's identity certificate together.

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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.

Individuals who want to issue invoices or pay personal income tax can go through the relevant formalities at the tax bureau with an agreement or contract, an invoice application form and a copy of their ID cards. After paying taxes, they can also use various tax payment certificates as tax payment vouchers immediately.

Baidu encyclopedia-tax payment certificate