1、NoticetotaxpayerIncaseofanychangesoftheregisteredtaxitems,theapplicantshallgothroughtheformalitiesofthechangesoftheregistrationattheoriginalissuingauthoritieswithin30dayssincetheadministrativedepartmentforindustryandcommerceorotherauthoritieshasapprovedthealternationortheregistereditemshaschanged.In

2、casethatthetaxpayerterminatestheobligationtopaythetaxinaccordancewithregulationsduetoitsdisbandment,dismantlement,bankruptcyetc.,thecancellationofregistrationshallbehandledbytheadministrativedepartmentforindustryandcommerceorotherauthoritiesinprior;iftheregulationsdontaskfortheregistrationoftheadmin

3、istrativedepartmentforindustryandcommerceorotherauthorities,thetaxpayershallapplythecancellationoftaxregistrationtotheoriginalissuingauthoritieswithin15dayssincetheterminationdatehasbeenapprovedorannouncedbytherelatedauthorities.Incasethatthetaxpayerhastomakeanalternationofregisteredauthorityforthec

4、hangeofhisresidenceorsiteforoperation,thetaxpayershallapplyforthecancellationoftaxregistrationtotheoriginalissuingauthorityandthetaxregistrationtothetaxauthorityofthetransferredsitewithin30daysbeforemakingtheapplicationofthealternationorcancellationupontheadministrativedepartmentforindustryandcommer

5、ceorotherauthoritiesorchangingtheresidenceorsiteforoperation.Incasethatthetaxpayerslicenseberevokedorhisregistrationbecanceledbyotherauthorities,thetaxpayershallmakeanapplicationofcancellationofregistrationtotheoriginalissuingauthoritieswithin15dayssincetherevocationorcancellationoftheregistration.T

6、hetaxpayershallusethetaxregistrationcertificateinaccordancewiththelaws,administrativeregulationsandrulesandthetaxregistrationcertificateshallnotbeleased,altered,damaged,tradedorforged.Thetaxauthorityshallimplementaregularcertificateinspectionandreplacementsystemfortaxregistrationcertificates.Thetaxp

7、ayershallpresenttherelevantcertificatetotheresponsibletaxationauthoritywithinthestipulatedtimelimittoundergocertificateinspectionorreplacementprocedures.Shouldthetaxpayerlosethetaxregistrationcertificate,awrittenreportshallbefiledwiththeresponsibletaxationauthority,thelostdocumentshallbepubliclydecl

8、aredinvalidand,atthesametime,anapplicationshallbemadeforthecertificatetobereissued.8.AccordingtotheArticle60ofTHELAWOFTHEPEOPLESREPUBLICOFCHINACONCERNINGTHETAXADMINISTRATIONANDTAXCOLLECTION,incasethatthetaxpayerfailstoapplyfortaxregistrationorforchangeorcancellationoftaxregistrationwithintheprescrib

9、edtimelimit,orfailstoreportallthenumbersofbankaccountstothetaxauthoritiesinaccordancewithregulationsandtaxauthoritiesorderhimtorectifywithinatimelimit,hemaybefinednotmorethanRMB2,000yuan;ifthecircumstancesareserious,hemaybefinednotlessthan2,000yuanbutnotmorethan10,000yuan.Whereataxpayerfailstogothro

10、ughtheformalitiesfortaxregistration,thetaxauthoritiesshallorderhimtorectifywithinatimelimit;ifhestillfailstorectifyontheexpirationofthetimelimit,theadministrativedepartmentforindustryandcommerceshall,uponproposalandrequestofthetaxauthorities,revokehisbusinesslicense.Whereataxpayerfailstousethetaxreg

11、istrationcertificateinaccordancewithregulations,orlends,alters,damagesordestroys,tradesorforgestaxregistrationcertificate,heshallbefinednotlessthan2,000yuanbutnotmorethan10,000yuan;ifthecircumstancesareserious,heshallbefinednotfinednotlessthan10,000yuanbutnotmorethan50,000yuan.9.AccordingtoArticle17

12、oftheDETAILEDRULESFORTHEIMPLEMENTATIONOFTHELAWOFTHEPEOPLESREPUBLICOFCHINATOADMINISTERTHELEVYINGANDCOLLECTIONOFTAXES,thetaxpayerengaginginproductionorbusinessoperationsshalldeliverawrittenreportofhisdepositsnumbersofbasicdepositaccountsorotherdepositaccountstohiscompetenttaxauthoritywithin15dayssince

13、theopennessofhisaccounts;anychangesofhisaccountsshallbereportedtothecompetenttaxauthorityinawrittenformwithin15days.TaxRegistrationCertificate(Counterpart)NO.:TaxpayerName:LegalRepresentative:Address:CompanyType:(Taiwan,HongKong&Macao)LegalPersonOwnedEnterprisesBusinessScope:Licensemanagementprojects:Nothing.Generalmanagementprojects:ApprovalAuthority:BeijingAdministrationofIndustryandCommerceWithhol