第一条根据《中华人民共和国税收征收管理法》(以下简称税收征管法)的规定，制定本实施细则。
Article 1 These Detailed Rules are formulated in accordance with the provisions of the Law of the People's Republic of China to Administer the Levying and Collection of Taxes (hereinafter referred to as the Tax Administration Law).
第二条凡依法由税务机关征收的各种税收的征收管理，均适用税收征管法及本细则；税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。
Article 2 The Tax Administration Law and these Detailed Rules shall apply to the administration of the levying and collection of the various types of taxes imposed by the taxation authorities.
In a case not covered by the provisions of the Tax Administration Law and these Detailed Rules, matters shall be handled in accordance with the provisions of other relevant tax laws and administrative legislation.
第三条税收的开征、停征以及减税、免税、退税、补税，依照税收法律、行政法规的规定执行。
Article 3 The initial levying and suspended levying of taxation, as well as tax reductions and exemptions, tax refunds and supplementary tax payments shall be handled in accordance with the provisions of the Tax Administration Law and these Detailed Rules.
A taxation authority shall have the right to refuse to implement any decision in conflict with the provisions of tax laws and administrative legislation and shall report such a case to its higher level taxation authority.
税务机关有权拒绝执行与税收法律、行政法规相抵触的决定，并向上级税务机关报告。
Article 3 The initial levying and suspended levying of taxation, as well as tax reductions and exemptions, tax refunds and supplementary tax payments shall be handled in accordance with the provisions of the Tax Administration Law and these Detailed Rules.
A taxation authority shall have the right to refuse to implement any decision in conflict with the provisions of tax laws and administrative legislation and shall report such a case to its higher level taxation authority.
第四条税收征管法第五条和本细则所称国务院税务主管部门，是指财政部、国家税务总局。
Article 4 The State Council principal taxation authority as stated in Article 5 of the Tax Administration Law and in these Detailed Rules shall refer to the Ministry of Finance and the State Administration of Taxation.
第五条税收征管法第九条第二款所称纳税人，是指不从事生产、经营活动，但是依照法律、行政法规规定负有纳税义务的单位和个人。
Article 5 The term "taxpayer" as stated in the paragraph two ofArticle9of the Tax Administration Law shall refer to a unit or individual not engaging in production or business operations, but obliged to pay tax Pursuant to the provisions of the law and administrative legislation.
The scope of and measures for taxation registration for such units and Individuals shall be stipulated elsewhere.
其办理税务登记的范围和办法另行规定。
Article 5 The term "taxpayer" as stated in the paragraph two ofArticle9of the Tax Administration Law shall refer to a unit or individual not engaging in production or business operations, but obliged to pay tax Pursuant to the provisions of the law and administrative legislation.
The scope of and measures for taxation registration for such units and Individuals shall be stipulated elsewhere.
第六条从事生产、经营的纳税人，应当在规定的时间内向税务机关书面申报办理税务登记，如实填写税务登记表。税务登记表的主要内容包括：
Article 6 A taxpayer engaging in production or business operations shall file a written application for taxation registration with the relevant taxation authority within the stipulated time limit and shall accurately complete a tax registration form.
The main content of the tax registration form shall include:
(一)单位名称、法定代表人或者业主姓名及其居民身份证、护照或者其他合法证件的号码；
(1) name of unit, name of legal representative or business owner and the number of his residency certificate, passport or other legal documentation;
(三)经济性质；
(3) economic nature of the operations;
(七)生产经营期限、从业人数、营业执照号码；
(7) duration of the term of the production or business operations,number of employees, business licence number;
(九)其他有关事项。
(9) other relevant matters.
企业在外地设立的分支机构或者从事生产、经营的场所，还应当登记总机构名称、地址、法定代表人、主要业务范围、财务负责人。
Where an enterprise establishes a branch operation or premises engaging in production or business operations in an other district, the enterprise must also register its head office's name, address, legal representative, scope of business, main area of business and name of the party in charge of finance matters.
第七条纳税人向税务机关填报税务登记表时，应当根据不同情况相应提供下列有关证件、资料：
Article 7 When presenting the taxation authority with its tax registration form, a tax payer shall, depending on the circumstances, provide the following documents and material:
(四)居民身份证、护照或者其他合法证件；
(4) residency certificate, passport or other legal documentation;
(五)税务机关要求提供的其他有关证件、资料。
(5) other documents and material required by the taxation authority.
第八条对纳税人填报的税务登记表、提供的证件和资料，税务机关应当自收到之日起三十日内审核完毕；符合规定的，予以登记，并发给税务登记证件。
Article 8 A taxation authority shall complete its examination and verification of the tax registration form submitted by a tax payer and any other documents and material provided within 30 days of their receipt.
税务登记证件的式样，由国家税务总局制定。
For those applications in compliance with regulations, registration shall be granted and a tax registration certificate shall be issued.
The format of the tax registration certificate shall be determined by the State Administration of Taxation.
第九条税务登记内容发生变化时，纳税人在工商行政管理机关办理注册登记的，应当自工商行政管理机关办理变更登记之日起三十日内，持有关证件向原税务登记机关申报办理变更税务登记；按照规定纳税人不需要在工商行政管理机关办理注册登记的，应当自有关机关批准或者宣布变更之日起三十日内，持有关证件向原税务登记机关申报办理变更税务登记。
Article 9 If a change occurs to the content of its taxation registration requiring the taxpayer to cancel the item of registration with the administrative authority for industry and commerce, the taxpayer shall within 30 days of registering the amendment with the administrative authority for industry and commerce, present the relevant certificate to the original taxation registration authority to apply for registration of the amendment.
If, in accordance with regulations, the taxpayer is not required to cancel the item of registration with the administrative authority for industry and commerce, the taxpayer shall within 30 days of the relevant organ approving or announcing the amendment, present the relevant certificate to the original taxation registration authority to apply for registration of the amendment.
第十条纳税人发生解散、破产、撤销以及其他情形，依法终止纳税义务的，应当在向工商行政管理机关办理注销登记前，持有关证件向原税务登记机关申报办理注销税务登记；
Article 10 If a taxpayer is involved in a dissolution, bankruptcy, cancellation or other such circumstances, thus terminating its tax payment obligations pursuant to the law, the taxpayer shall, before canceling its registration with the administrative authority for industry and commerce, present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration.
按照规定不需要在工商行政管理机关办理注册登记的，应当自有关机关批准或者宣告终止之日起十五日内，持有关证件向原税务登记机关申报办理注销税务登记。
If, in accordance with regulations, the taxpayer is not required to cancel its registration with the administrative authority for industry and commerce, the taxpayer shall, within 15 days of the relevant organ approving or announcing the termination, present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration.
纳税人因住所、经营地点变动而涉及改变税务登记机关的，应当在向工商行政管理机关申请办理变更或注销登记前或者住所、经营地点变动前，向原税务登记机关申报办理注销税务登记，并向迁达地税务机关申请办理税务登记。
If a change in a taxpayer's place of residence or place of business operations necessitates an alteration of its relevant taxation registration authority, the taxpayer shall, before applying to the administrative authority for industry and commerce to amend or cancel its registration and before changing its place of residence or place of business operations, present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration and shall carry out tax registration procedures with the relevant taxation authority in the new region.
纳税人被工商行政管理机关吊销营业执照的，应当自营业执照被吊销之日起十五日内，向原税务登记机关申报办理注销税务登记。
A taxpayer whose business licence is revoked by the administrative authority for industry and commerce shall, within 15 days of the revoking of the business licence, apply to the original taxation registration authority for cancellation of its taxation registration.
第十一条纳税人在办理注销税务登记前，应当向税务机关结清应纳税款、滞纳金、罚款，缴销发票和其他税务证件。
Article 11 Before carrying out procedures to cancel its taxation registration, a taxpayer shall settle all payable taxes, overdue payment fines and other fines and shall turn over invoices and other taxation documents to the taxation authority.