1、 Scope of application

Related content: Taxpayers who have implemented the registration mode of "multiple certificates in one, one license and one code" shall confirm the information shared by the market supervision and management departments when handling tax related matters for the first time.

Applicable to: Legal entities/other organizations

Applicable object description: Taxpayers who are handling tax related matters for the first time and whose registration mode is "multiple certificates in one, one license and one code".

2、 Type of matter review

Immediate review and handling

3、 Basis for processing

（1） Article 15 of the Law of the People’s Republic of China on the Administration of Tax Collection. 

（2） Article 12 of the Implementation Rules of Law of the People’s Republic of China on the Administration of Tax Collection.

（3） Chapter 1 of the Measures for the Administration of Tax Registration (promulgated by Order No. 7 of the State Taxation Administration, amended by Order No. 36, No. 44, and No. 48 of State Taxation Administration). 

4、 Accepting institution

Tax service hall (venue) of the competent tax authority

5、 Deciding institutions

Competent tax authority

6、 Quantity limit

No quantity limit

7、 Application requirements

Taxpayers who have implemented the registration mode of "multiple certificates in one, one license and one code" shall confirm the information shared by market supervision and management departments when handling tax related matters for the first time.

8、 Prohibitive requirements

No prohibitive requirements

9 、List of Application Materials

nothing

10、 Apply for acceptance

Application methods: on-site application, online application, mobile terminal application.

Scope of application: Provincial application

11 、Basic Process for Handling

12、 Handling method

on-site processing, online processing, and mobile terminal processing.

13、 Deadline for completion

Legal deadline: Immediate completion

Commitment deadline: Immediate completion

Time limit explanation: None

14、 Fee basis and standards

No charge

15、 Processing results

nothing

16、 Result delivery

Delivery within 0 working days from the date of making the decision.

Delivery methods: on-site delivery/express delivery/online delivery of electronic documents

17 、Rights and obligations of administrative counterparties

（1） According to the Law of the People’s Republic of China on the Administration of Tax Collection,the Announcement of the State Taxation Administration on the Rights and Obligations of Taxpayers (No. 1 of 2009) and other laws and regulations, the applicant enjoys the following rights in the process of fulfilling tax obligations in accordance with the law: 1. Right to be informed, 2. Right to confidentiality, 3. Right to tax supervision, 4. Right to choose tax declaration methods, 5. Right to apply for extension of declaration , 6. Right to apply for extension of tax payment, 7. Right to apply for refund of overpaid tax, 8. Right to enjoy tax incentives in accordance with the law, 9. Right to entrust tax agency, 10. Right to make statements and defenses, 11. Right to refuse inspection without presenting tax inspection certificates and tax inspection notices, 12. Right to tax legal remedies, 13. Right to request a hearing in accordance with the law, 14. Right to request relevant tax vouchers.

（2） According to the Law of the People’s Republic of China on the Administration of Tax Collection, the Announcement of the State Taxation Administration on the Rights and Obligations of Taxpayers (No. 1 of 2009) and other laws and regulations, the applicant has the following obligations during the tax payment process: 1. The obligation to register for tax purposes in accordance with the law; 2. The obligation to set up accounting books, keep accounting books and relevant materials in accordance with the law, and issue, use, obtain and keep invoices in accordance with the law; 3. The obligation to register financial accounting systems and accounting software; 4. The obligation to install and use tax control devices in accordance with regulations; 5. The obligation to declare taxes on time and truthfully; 6. The obligation to pay taxes on time; 7. The obligation to withhold and collect taxes; 8. The obligation to accept inspections in accordance with the law; 9. The obligation to provide information in a timely manner; 10. The obligation to report other tax-related information.

18、 Consultation channels

Telephone consultation: 0571-12366

Online consultation:  http://zhejiang.chinatax.gov.cn/hdpt/front/main.do?sysid=7

19、 Supervision and complaint channels.

Phone complaint: 0571-12366-4

Online complaints:  http://zhejiang.chinatax.gov.cn/hdpt/front/main.do?sysid=8

20、 Office address and time

Please refer to the "Tax Map" module on the portal website for details.

website:  http://zhejiang.chinatax.gov.cn/col/col7620/index.html

Appendix 3 Frequently Asked Questions

1.Question: What are the applicable conditions for confirming one license one code users' information?

Answer: Taxpayers who have implemented the registration mode of "multiple certificates in one, one license and one code" shall confirm the information shared by market supervision and management departments when handling tax related matters for the first time.

2. Question: What documents are required to handle tax related matters on behalf of a proxy?

Answer: To handle tax related matters on behalf of a proxy, the application materials must include the power of attorney and the original ID card of the proxy.

3. Question: Do I need to bring my ID card to handle tax related matters on-site?

Answer: If the applicant applies through the tax processing window, he shall provide the original identity documents of the handling person or the agent, which shall be returned after inspection by the tax authorities. For those who apply through online tax channels such as the electronic tax bureau, provide original electronic photos or scanned copies of the identity documents of the handling person or agent. The handling persons or agents of taxpayers who have already registered their taxes are exempt from providing personal identification documents.