How long is the validity period of the Tax Administration Certificate for Outbound Business Activiti

1. Article 33 of the Measures for the Administration of Tax Registration (Decree No. 7 of the State Administration of Taxation): "The tax authorities shall issue the SAFE Certificate in accordance with the principle of one place and one certificate, and the validity period of the SAFE Certificate shall generally be 30 days, and the longest shall not exceed 180 days. ”

2. According to the announcement of the State Administration of Taxation on further improving the administration of tax registration (Announcement No. 021 of 2011 of the State Administration of Taxation), it is stipulated that "three 、......Taxpayers shall, before the commencement of the place of going out to do business, report to the tax authorities of the place of going out for inspection and registration with the Certificate of Tax Administration of Business Activities; If the taxpayer fails to complete the inspection registration within 30 days from the date of issuance of the "Tax Administration Certificate for Overseas Business Activities", the certificate held by the taxpayer shall be invalid, and the taxpayer shall apply to the tax authorities for re-issuance. ”

In accordance with the principle of one place, one certificate, the tax authorities shall issue the Certificate of Tax Administration of Overseas Business Activities, which shall generally be valid for 30 days and shall not exceed 180 days.

Taxpayers shall, before the commencement of their outgoing business, report to the tax authorities of the place of outgoing business for inspection and registration with the Certificate of Tax Administration of Outgoing Business Activities; If the taxpayer fails to complete the inspection registration within 30 days from the date of issuance of the "Tax Administration Certificate for Overseas Business Activities", the certificate held by the taxpayer shall be invalid, and the taxpayer shall apply to the tax authorities for re-issuance.

Summary. The validity period of the Tax Administration Certificate for Overseas Business Activities is generally 30 days, and the longest shall not exceed 180 days. If the validity period expires, but the business activities have not yet ended and need to continue to operate, the original in-charge tax authority shall return to the original in-charge tax authority to surrender the original certificate, and at the same time, the tax registration procedures shall be completed at the place of business.

Taxpayers who go out to operate business should be in the "After the end of their business activities, the above is mine.

Fellow, I really didn't understand, I can be more specific.

The validity period of the Tax Administration Certificate for Overseas Business Activities is generally 30 days, and the longest shall not exceed 180 days. If the validity period expires, but the business activities have not ended and need to continue to operate, the original certificate shall be returned to the original Biwang competent tax machine to pay the original certificate, and at the same time, the tax registration procedures shall be completed at the place of business. Taxpayers who go out to operate business should be in the "After the end of their business activities, the above is mine.

Answer: B

Taxpayers engaged in production and business operation shall apply to the in-charge taxation authorities for Yu Min to issue a tax administration certificate for business activities in other counties (cities). After examining and approving the taxpayer's application for the Department of Prudence, the in-charge taxation authorities shall issue the Certificate of Tax Administration for Overseas Business Activities in accordance with the principle of one certificate for one place (county, city).

1. Apply for the issuance of the "Tax Administration Certificate for Business Activities". Taxpayers engaged in production and business operations who go to other counties (cities) to temporarily engage in production and business activities shall, before going out for production and business operations, apply to the in-charge taxation authorities for the issuance of the "Tax Administration Certificate for Overseas Business Activities" (hereinafter referred to as the "Foreign Exchange Management Certificate") with the tax registration certificate. In accordance with the principle of one place, one permit, the local tax authorities shall immediately issue the SAFE Certificate, which is generally valid for 30 days and shall not exceed 180 days.

2. Inspection and registration. Taxpayers shall report to the local taxation authorities for inspection and registration before carrying out production and operation in the place indicated in the "Foreign Exchange Management Certificate", and submit the following documents and materials:

1) A copy of the tax registration certificate;

2) SAFE Certificate.

If a taxpayer sells goods in the place indicated in the "Foreign Exchange Control Certificate", in addition to submitting the above documents and materials, he or she shall truthfully fill in the "Inspection Form for Goods Going Out for Business" and declare the goods for inspection.

At the end of the taxpayer's outgoing business activities, the taxpayer shall fill in the Declaration Form for Outgoing Business Activities to the local taxation authorities at the place of business, and settle the taxes and pay the invoices.

3. Surrender and cancel the "Foreign Exchange Control Certificate". Within 10 days after the expiration of the validity period of the SAFE, the taxpayer shall return to the local taxation authority where the SAFE was originally issued to go through the formalities of surrendering and canceling the SAFE.

After the end of its business activities, taxpayers who go out for business activities shall, within 10 days after the expiration of the validity period of the "Tax Administration Certificate for Overseas Business Activities", return the "Tax Administration Certificate for Overseas Business Activities" to the in-charge tax authorities of the place of business indicating the business situation and affixing the seal.

1. After the enterprise issues the "Tax Administration Certificate for Outbound Business Activities", it needs to apply to the tax authority of the place of business for inspection and registration (place of business), and the tax shall be paid at the place of business after registration. The tax here refers to the turnover tax: including value-added tax, business tax and its additional taxes.

2. Enterprise income tax should be paid in the place of registration (the competent tax authority), but now the tax authorities in the general place of business will require you to pay the enterprise income tax in advance according to 2%-2 of the invoice amount. Whether the enterprise income tax can be deducted back to the place of registration still needs to be communicated and negotiated with the competent tax authorities.

Is the tax paid at the competent tax authority or at the place of business? : Paid at the place of business, mainly refers to the turnover tax, that is, value-added tax, business tax and their additional taxes; Because the issuance of business certificates is mainly short-term, the enterprise income tax is paid in the competent tax authorities.

Document No. 104 [2006] of the State Administration of Taxation stipulates that "taxpayers who operate outside the country (including those who have been operating for more than 180 days) shall only apply for inspection and registration, and will no longer apply for temporary tax registration". After the expiration of the SAFE Certificate, the taxpayer can return to the in-charge tax authority for re-issuance.

Within 10 days after the expiration of the validity period of the Tax Administration Certificate for Overseas Business Activities, taxpayers who go out for business activities should return to the tax authorities of the place of tax registration with the Tax Administration Certificate for Overseas Business Activities indicated and stamped by the competent tax authorities of the place of business, and the tax registration and management post of the tax service department (tax branch) shall handle the verification and cancellation of the tax administration certificate for overseas business activities.

If the validity period of the certificate expires, but the business activities have not yet ended, and it is necessary to continue the business, the original certificate shall be returned to the tax authority at the place of tax registration to apply for re-issuance of the certificate of going out.

After the expiration of the SAFE, the SAFE is no longer used to apply for the "Report Form on Cross-regional Tax-related Matters".

Shui Zongfa 2017 No. 103: Taxpayers will no longer issue relevant certificates before cross-regional operations, but instead fill in the "Cross-regional Tax-related Matters Report Form". If a taxpayer temporarily engages in production and business activities across provinces (autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan), the "Tax Administration Certificate for Overseas Business Activities" will not be issued, and the "Report Form on Cross-regional Tax-related Matters" (Annex 1) shall be filled in with the state taxation authority where the institution is located.

Cancel the fixed validity period for the management of cross-regional tax-related matters. The tax authorities no longer set a fixed validity period of 180 days for inspection management, but instead set the validity period according to the implementation period of cross-regional business contracts. If the contract is extended, the taxpayer may go through the formalities of extending the validity period of the inspection administration with the state taxation authority where the business is located or the place where the institution is located.

Procedures for taxpayers to go out for business activities.

1) Application.

Taxpayers shall submit a written application to the document management post of the "one-window" tax service window of the in-charge tax authority, and attach the following materials to be checked:

1. Tax Registration Certificate (copy) and photocopy;

2. Copies of relevant contracts (agreements);

3. Other documents and materials to be submitted by the in-charge tax authorities.

If the application materials are incomplete or do not conform to the statutory form, the applicant shall be informed of all the contents that need to be supplemented and corrected on the spot or once within five days, and if the application materials are not notified within the time limit, it shall be accepted from the date of receipt of the application materials, and if there are errors in the application materials that can be corrected on the spot, the applicant shall be allowed to correct them on the spot.

For tax-related matters to be handled immediately, the taxpayer's application materials must be complete, and for the tax-related matters to be handled within a limited time, if the taxpayer's application materials are incomplete and need to be supplemented and corrected, the taxpayer may be required to complete them during the investigation and verification in the investigation process.

2) Acceptance.

The one-window "tax service window document management post shall be reviewed in accordance with the regulations, and if it meets the requirements, it shall enter and output the "Application and Approval Form for Tax Administration Certificate of Overseas Business Activities" (DJ016) according to the information provided by the taxpayer, and the taxpayer shall sign and seal after confirming that it is correct. Issuance of the "Tax Administration Certificate for Business Activities" (DJ017) and delivery to the taxpayer in three copies, one to the tax authority at the place of sale for retention, and one to the tax authority at the place of sale after the taxpayer stamps the official seal after the taxpayer's business activities, and then the taxpayer returns to the original tax authority, and one to the taxpayer.

It is the state taxation authority where the project is located that requires the "tax administration certificate for business activities", go back to the state taxation authority in the place of registration to see if you can apply for reissuance?

If not, the state taxation authority where the project is located can collect taxes, and it is difficult to say whether the state taxation authorities in the place of registration can recognize the tax paid.

Since there are clear regulations, follow the regulations, and if you go against the state, it will be troublesome.