What is the tax payment certificate?

The tax payment certificate is a tax payment certificate issued by the tax authorities to prove that the taxpayer has paid taxes and expenses. Due to China's tax system, it is divided into national tax payment voucher and local tax payment voucher, both of which are 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.

According to Article 34 of the Law of People's Republic of China (PRC) on Tax Collection and Management, "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:

Classification of evidence

1, personal income tax payment certificate

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.

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. Taxpayers should hold the tax payment certificate or tax exemption certificate issued by the competent tax authorities to go through the vehicle registration formalities with the vehicle management agency of the public security organ.

Taxpayers who purchase taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of purchase; Taxable vehicles imported for their own use shall be declared and taxed within 60 days from the date of import; Those who produce, donate, reward or otherwise obtain taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of obtaining them.

Vehicle purchase tax should be paid in one lump sum.

3, travel tax payment certificate

Taxpayers can declare and pay the vehicle and vessel tax to the competent local tax authorities on their own, or they can collect and remit it by the insurance company while purchasing compulsory liability insurance for motor vehicle traffic accidents. For taxpayers who directly report and pay the vehicle and vessel tax to the competent local tax authorities, the competent local tax authorities shall issue tax payment vouchers containing vehicle information such as brand number and tax amount to the taxpayers.

Taxpayers who pay the travel tax of multiple motor vehicles at one time may jointly issue tax payment vouchers, and the branches shall fill in the tax payment information of each motor vehicle; Tax payment vouchers can also be issued in combination, and a list of tax-paying vehicles can be attached, indicating the tax payment of each tax-paying motor vehicle.

4. Deed tax payment certificate

Units and individuals that transfer the ownership of land and houses in People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of these Regulations. The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract. A taxpayer shall, within 10 days from the date when the tax obligation occurs, file a tax declaration with the deed tax collection authority where the land and house are located, and pay the tax within the time limit approved by the deed tax collection authority. After the taxpayer pays the tax, the deed tax collection organ shall issue a deed tax payment certificate to the taxpayer.

For the purchase of real estate, the deed tax is paid at the time of purchase. When paying taxes, the tax authorities will deliver two kinds of vouchers, one is a tax bill, which is similar to a receipt. Generally, tax stamps will have the seals of the tax (financial) department and the receiving treasury (bank). Here, there will be two tax bills, one kept by the taxpayer and the other issued by the real estate registration department. The other is the tax payment certificate, which is slightly smaller than the stamp. Generally used to paste on the front page of the real estate license, indicating that the property is taxable. If the deed tax (except exemption) is not paid, the real estate registration department cannot issue the property right registration certificate. The collection organ of deed tax was originally a financial organ. At present,

5, the overseas company enterprise income tax payment certificate

According to the provisions of China's tax law, income obtained by overseas enterprises directly engaged in construction, installation, supervision, construction, transportation, decoration, maintenance, statistics, commissioning, consulting, auditing, agency, management, project contracting, culture and sports 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.

References:

China government legal information network-detailed rules for the implementation of People's Republic of China (PRC) tax collection and management law