Article 18The taxpayer, except one who does not need to obtain a tax registration certificate according to the provisions, must present its tax registration certificate when handling the following matters:

(1) opening bank accounts;

(2) applying for tax reduction, exemption or refund;

(3) applying for extension of tax declaration or deferral of tax payment;

(4) purchasing of invoices;

(5) applying for a taxation certificate for business operation outside of the locality;

(6) going through the procedure for termination or suspension of business operation; or

(7) other matters regarding taxation.

Article 19Tax authorities shall adopt a system of periodic inspection and replacement of tax registration certificate. The taxpayer shall go through certificate inspection or replacement procedures with competent tax authorities within the prescribed time limit by presenting the relevant certificates.

Article 20The taxpayer shall hang up the original tax registration certificate openly in the site of production or business operation or in the office for inspection by tax authorities.

In case the tax registration certificate is lost, the taxpayer shall report within 15 days in writing to competent tax authorities and make an announcement in the newspaper declaring the lost certificate invalid.

Article 21Where a taxpayer engaged in production or business operation conducts production or business operation activities temporarily in another county (city), it shall present a copy of its tax registration certificate and the taxation certificate for business operation outside of the locality issued by the tax authorities in its locality to the tax authorities of the intended county (city) for inspection and shall accept the tax administration.

Where a taxpayer engaged in production or business operation conducts business in a place outside of its locality, it shall go through the tax registration procedure with local tax authorities if the time of its production or business operation in the same place exceeds 180 days in the aggregate.

Chapter III Administration of Accounting Books and Vouchers

Article 22Taxpayers engaged in production or business operation shall, within 15 days from the date of receipt of their business license or occurrence of tax obligation, set up accounting books in accordance with the relevant provisions by the State.

The accounting books as mentioned in the preceding paragraph refer to general ledgers, detailed accounts, journal accounts and other auxiliary accounting books. General ledgers and journal accounts shall be bound into a book form.

Article 23Taxpayers who are engaged in small scale production or business operation and truly unable to set up their accounting books may entrust any registered accountant office or accounting personnel approved by tax authorities with account establishment and book keeping. Taxpayers with real difficulty in retaining such office or personnel may, upon approval by tax authorities above the county level, set up a pasting book for receipt and payment vouchers, a record book for purchase and sales of goods, or use a tax control device, in accordance with the provisions of tax authorities.

Article 24Taxpayers engaged in production or business operation shall, within 15 days from obtaining the tax registration certificates, submit a report on the financial and accounting systems or methods of financial and accounting settlement to competent tax authorities for the record.

Taxpayers keeping book accounts with computers shall submit a report on the accounting software applied to their computer systems, the users' manual and related documents, before using them, to competent tax authorities for the record.

The computerized accounting systems set up by taxpayers shall be in conformity with the relevant provisions of the State and shall be able to correctly and completely calculate the receipts or income of the taxpayer.

Article 25Tax withholding agents shall, within ten days from the date of occurrence of the withholding obligation in accordance with the provisions of the tax laws, tax administrative rules or regulations, set up separate accounting books regarding the tax withheld and paid or the tax collected and paid, pursuant to the categories of tax withheld or collected.

Article 26If a taxpayer or tax withholding agent has a sound accounting system and can use computers to accurately and completely calculate the receipts and income, or the tax withheld and paid or collected and paid, the complete written record of accounts put out by the computer system may be regarded as accounting books.

If the accounting system is not well-established, and the computer system can not accurately and completely calculate the receipts and income, or the tax withheld and paid or collected and paid, the taxpayer or tax withholding agent shall set up a general ledger and other accounting books related to tax payment or tax withheld and paid or collected and paid.

Article 27Accounting books, vouchers and financial statements shall be made in Chinese. In national autonomous areas, a nationality language in common use in the locality may be used simultaneously. Foreign-funded enterprises and foreign enterprises may use a foreign language simultaneously.

Article 28Taxpayers shall install and use tax control devices as required by tax authorities, and submit the relevant data and information according to the provisions of tax authorities.

The administrative measures for promoting the extensive use of tax control devices shall be separately formulated by the State Administration of Taxation and subjected to the State Council for approval before the implementation.

Article 29Accounting books, accounting vouchers, financial statements, tax payment vouchers, invoices, exportation vouchers and other tax-related documents should be legal, authentic and complete.

Accounting books, accounting vouchers, financial statements, tax payment vouchers, invoices, exportation vouchers and other tax-related documents shall be maintained for 10 years, except as otherwise stipulated in laws or administrative rules or regulations.