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2020-06-29  |  

Taxpayers who aim to prove the taxes (expenses) paid or have lost the issued tax (expense) payment vouchers,  may apply to the tax authorities for  issuance of tax payment  certificates, which includes the following circumstances.

1. Where taxpayers, withholding agents, and authorized collectors and delegated agents, after transferring the tax payment to the state treasury (intermediary receipt agencies) through the electronic tax payment system or receiving the taxes refunded from the state treasury, need to obtain tax certificates on the spot or afterwards;

2. Where withholding agents, after withholding and collecting taxes, have issued to taxpayers other vouchers recording the tax payment as  prescribed by the tax law or authorized by the State Taxation   Administration, and taxpayers need to exchange for the official tax payment certificates;

3. Where taxpayers lost their tax payment vouchers which need to be reissued;

4. Where certificates need to be issued for the payment of taxes by taxpayers during a certain period of time.

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1. One photocopy of business license or registration certificate bearing a uniform social credit code

2.  Where the taxpayer is a natural person, one resident ID card or other legal certificates proving the identity of the taxpayer shall be provided

3. One original and one photocopy of the identity certificate of the handling person

Materials submitted according to different circumstances:

1. Where taxpayers need to exchange the tax payment certificates, one photocopy of other certificates recording the tax payment as prescribed by the tax law or authorized by the State Taxation Administration shall  be provided.

2. Where taxpayers need to exchange for the official tax payment certificates after the securities exchanges and securities registration and settlement institutions have withheld the securities trading stamp tax, the "transfer and delivery voucher for closing a trading" or the "letter of confirmation for transfer registration" shall be provided.

3. Where taxpayers lost their tax payment vouchers which need to be reissued, one original of the statement declaring that the page of the tax payment voucher the taxpayer originally held has lost shall be provided.

4. For taxpayers who apply for issuing certificates for vehicle and vessel tax payment through insurance institutions, one original and one photocopy of VAT invoices shall be provided. The original is for examination.

5. Taxpayers who apply for nationwide universal handling service, shall provide one letter of authorization.

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1. Processing time and place

Please  see the tax service guide for details of the processing time and address of the tax service halls in each district (region).

Or log into the website of Beijing Municipal E-tax Service  to apply.

2. Processing time limit

If materials are complete and comply with the legal format, and information filled in is complete, the tax authority shall immediately complete the processing after accepting the application.

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1. Taxpayers shall be responsible for the authenticity and legality of the materials submitted.

2. Taxpayers only need to visit the tax authorities once at most on the precondition that the materials are complete and meet the legal conditions for acceptance.

3. Where taxpayers lost the "Export Goods Tax Payment Division Slips", the revenue stamps and the "Revenue Stamp Sales Vouchers", the tax payment certificates shall not be reissued. 

4. Taxpayers who lost the issued tax payment certificates shall make statements on newspapers before applying for reissuance to the tax authorities.

5. Taxpayers who provide the "transfer and delivery voucher for closing a trading" or the "letter of confirmation for transfer registration" affixed with the relevant business stamps of the issuing entities and the delivery vouchers and letters of confirmation indicate the taxable amounts and tax rates of the taxes that shall be withheld and collected and the amounts of the taxes that have been withheld and collected, shall apply for issuance of tax payment certificates for stamp taxes to the competent tax authorities in the places where the securities exchanges and securities registration and settlement institutions are located.

6. Taxpayers who apply for issuing certificates for vehicle and vessel tax payment through insurance institutions, shall apply to the competent tax authorities in the places where the insurance institutions are  located.

7. After taxpayers pay taxes through the horizontally-networked electronic tax payment system, the bank shall print the "Electronic Tax Payment Voucher" for the taxpayers and the taxpayers may issue the "Electronic Payment Voucher" by themselves through the online billing system of the tax authorities.  The "Electronic Tax Payment Voucher" confirmed by the bank and affixed with receipt stamp and the "Electronic Payment Voucher" checked  against the bank statement can be used as book-keeping and accounting vouchers of taxpayers.

8. The "Tax  Payment  Certificate of the People's Republic of China" (textual form)  issued for the payment of taxes by taxpayers during a certain period of time shall not be used as the book-keeping or deduction voucher of taxpayers.

9. Find the address of the tax service hall and the website of the online tax bureau on the portal website of the Beijing tax authority or by calling 12366 tax service hotline.