This standard specifies the classification and codes of tax information. This standard applies to the computer application system management of tax-related businesses, and can also be used in other related fields. GB/T 18298-2001 Tax Information Classification and Code Set GB/T18298-2001 Standard download decompression password: www.bzxz.net
This standard specifies the classification and codes of tax information. This standard applies to the computer application system management of tax-related businesses, and can also be used in other related fields.

ICS35.240.60
National Standard of the People's Republic of China
GB/T18298—2001
Classifications and codes set for tax information
Classifications and codes set for tax information2001-01-15Published
Implemented on 2001-08-01
Published by the State Administration of Quality and Technical Supervision
GB/T18298-2001
Ticket type code
Ticket storage status code
Collection item code
Delinquency attribute code
Tax attribute code
Document delivery method code
Reduction and exemption reason code||tt ||Exemption and Reduction Type Code
Tax Withdrawal and Refund Details Code
General Ledger Account Code
Accounting Type Code
Case Source Code
Case Refund Reason Code
Audit Type Code
Case Status Code
Tax Preservation Type Code
Enforcement Type Code
GB/T182982001
This standard is mainly compiled based on relevant national tax collection and management regulations. The tax information code items listed in this standard basically cover the tax business of the State Administration of Taxation and local tax bureaus, but do not include the tax business of the customs collecting import link taxes and tariffs on behalf of the importer. This standard is proposed by the State Administration of Taxation.
The drafting units of this standard are: the State Administration of Taxation and the China Standard Research Center. The main drafters of this standard are: Yao Qin, Fang Qing, Zhao Rui, Liao Zhaohui, Fan Jian, Zhu Jianguo, and Zhang Rongjing. 1 Scope
National Standard of the People's Republic of China
Classifications and codes set for tax information
Classifications and codes set for tax information This standard specifies the classification and codes of tax information. This standard applies to the computer application system management of tax-related businesses and can also be used in other related fields. 2 Referenced standards
GB/T18298-2001
The provisions contained in the following standards constitute the provisions of this standard through reference in this standard. When this standard is published, the versions shown are valid. All standards will be revised, and parties using this standard should explore the possibility of using the latest version of the following standards. GB/T2260—1999 Administrative division code of the People's Republic of China GB/T2659—2000 Codes for the names of countries and regions in the world (egvISO3166-1:1997) GB/T4754-1994
Classification and code of national economic industries
GB/T12404-1997 Code for unit affiliation GB/T12406—1996 Code for currency and funds (idtISO42171990) 3 Principles of classification and code design
3.1 The code is set according to the current taxation policy, relevant laws and regulations, etc. 3.2 According to the needs of taxation business, it basically covers the taxation business of the State Administration of Taxation and local taxation bureaus. 3.3 Code design should refer to national standards as much as possible. 3.4 Fully consider the extensibility of the code.
3.5 Classification adopts line classification method.
3.6 Code types adopt digital hierarchical code, sequence code and serial sequence code. 4 Code table
4.1 National Taxation Bureau, Local Taxation Bureau logo code 4.1.1 Number of code digits: 1.
Coding method: Sequential code.
Code table: See Table 1.
Table 1 National Taxation Bureau, Local Taxation Bureau Logo Code Table
State Taxation Administration
State Taxation Bureau
Local Taxation Bureau
State Administration of Quality and Technical Supervision 2001-01-15 Approved
2001-08-01 Implementation
4.2 Taxation Authority Code
GB/T18298—2001
4.2.1 Code Digits: 9
4.2.2 Coding Method: Hierarchical Code, the first digit is the national and local taxation bureau logo code (see 4.1), the second to fifth digits are the province and prefecture (including autonomous regions, municipalities directly under the Central Government, and cities with independent planning status) level administrative division codes, the sixth to seventh digits are the county (district) level administrative division codes, and the eighth to ninth digits are the taxation office (including rural central offices) codes. The administrative division codes of the second to seventh digits are shown in GB/T2260. The codes of directly affiliated institutions at all levels (such as foreign-related branches, inspection branches, import and export branches, etc.) should be compiled in accordance with relevant regulations. 4.3 National economic industry classification and code
Quote GB/T4754.
4.4 Administrative division code
Quote GB/T2260.
4.5 Codes for the names of countries and regions in the world
Quote GB/T2659.
4.6 Currency code
Quote GB/T12406.
4.7 Codes for causes of non-payment
4.7.1 Number of code digits: 1.
Coding method: Sequential code.
Code table: See Table 2.
Table 2 Code table for causes of non-payment of tax payables
Reasons for taxpayers
Reasons for tax authorities
Reasons for tax policies
4.8 Code for types of illegal and irregular activities
4.8.1 Number of code digits: 2.
Coding method: Sequential code.
Code table: See Table 3.
Table 3 Code table for types of illegal and irregular activities
Evasion of recovery of tax arrears
Invoice violations
4.9 Code for means of illegal and irregular activities
4.9.1 Number of code digits: 6.
GB/T18298—2001
4.9.2 Coding method hierarchical code, the first and second digits are the code for the type of illegal and irregular activities (see 4.8), the third and fourth digits are the types of illegal and irregular activities, and the fifth and sixth digits are the sequential numbers.
4.9.3 Code table: See Table 4.
Table 4 Code table for illegal and irregular means
010100
010200
010300
010400
010500
010600
010700
010800
010900
019900
020100
020200
029900
030100| |tt||030200
039900
040100
040200
049900
050100
050200
050300
050400
050500
059900
060100
Forge account books and accounting vouchers
Alter account books and accounting vouchers
Conceal account books and accounting vouchers Certificate
Unauthorized destruction of account books and vouchers
Over-listing of expenses in the account books
Not listing or under-listing of income in the account books
False tax declaration
(Withholding agent) Failure to perform withholding obligations (Withholding agent) Failure to pay or under-pay withholding taxes Other tax evasion
Tax evasion by transferring and concealing property
Tax bribery
Other tax evasion
False export tax evasion
Tax evasion by under-reporting and over-reporting
Other tax evasion
Violence and threats to refuse Non-payment of taxes
Violent obstruction of performance of public duties
Other tax evasion
Tax avoidance by relocation of residence
Tax avoidance by transfer of income and property
Tax avoidance by transfer pricing
Tax avoidance by deferring tax payment
Tax avoidance by abusing tax treaties
Other tax avoidance
Acts of failing to print invoices in accordance with regulations and producing special anti-counterfeiting products for invoices4
060101
060102
060103
060104
0601 05 | | tt | | 060106 | 5
060299
060300
060301
060302
060303||tt| |060304
060305
060306
060307
060308
060309
060310
060311
060312
GB/T18298—2001
Table 4 (continued)
Enterprises that have not been designated by the provincial taxation authorities and have privately printed invoices Enterprises that have not been designated by the State Administration of Taxation and have privately produced special anti-counterfeiting products for invoices and printed invoices Making special VAT invoices
Forging or privately engraving invoice production supervision stamps, forging or privately making special anti-counterfeiting products for invoices. Enterprises that print invoices fail to print invoices in accordance with the "Invoice Printing Notice", and enterprises that produce special anti-counterfeiting products for invoices fail to produce special anti-counterfeiting products in accordance with the "Invoice Anti-counterfeiting Products Production Notice". Lending or transferring invoice production supervision stamps and special anti-counterfeiting products for invoices. Enterprises that print invoices and produce special anti-counterfeiting products for invoices fail to destroy waste (defective) products in accordance with regulations, resulting in loss. Invoice-using units privately print invoices
Failure to formulate and print invoices and produce special anti-counterfeiting products for invoices in accordance with the regulations of the tax authorities. Other acts of not printing invoices or producing special anti-counterfeiting products for invoices in accordance with regulations Acts of not purchasing invoices in accordance with regulations
Purchasing invoices from entities or individuals other than tax authorities Selling or reselling invoices privately
Trafficking or harboring fake invoices
Providing invoices to others or stealing (using) invoices with invoices from others
Other acts of not purchasing invoices in accordance with regulations
Acts of not issuing invoices in accordance with regulations
Failure to issue invoices when they should be issued
Filling in single copy or upper and lower copies, amount of VAT output tax, etc. Inconsistent content, incomplete items filled in
Altered invoice
Lending, transferring, issuing invoices on behalf of others
Using invoices without approval
Fictitious business activities, issuing false invoices
Issuing invoices that do not match the invoices
Issuing voided invoices
Issuing invoices across the prescribed use area without approval, issuing invoices with other documents or IOUs instead of invoices, expanding the scope of issuing professional invoices or special VAT invoices
060313
060314
06 0399 | | tt | | 060400 | 03
060504
060505
060506
060599
060600||t t||060601
060602
060603
060604
060605
060606
060607
060699
060900
070100
070101
GB/T18298—2001
Table 4 (continued)
Failure to report the use of invoices in accordance with regulations
Failure to report the use of invoices in accordance with regulations Set up invoice registration
Other acts of not issuing invoices in accordance with regulations
Failure to obtain invoices in accordance with regulations
Failure to obtain invoices when required
Obtaining invoices that do not comply with regulations
When obtaining invoices, requiring the invoice issuer to change the product name, amount or value-added tax amount on one's own and fill in the invoice account on one's own
Other acts of not obtaining invoices in accordance with regulations
Acts of not keeping invoices in accordance with regulations
Lost invoices
Damaged (torn) invoices
Lost or knocked over by others Destroy invoice stubs and invoice registration books; Failure to cancel invoices as required; Loss of invoices or invoice supervision stamps and invoice anti-counterfeiting products by enterprises that print invoices and enterprises that produce special anti-counterfeiting products for invoices; Failure to establish an invoice custody system as required; Other acts of not keeping invoices as required; Failure to accept inspections by tax authorities as required; Refusing inspections; Concealing the true situation; Making things difficult for or obstructing tax officials from conducting inspections; Refusing to accept the "Invoice Exchange Certificate"; Refusing to provide valid Related information
Refuse to provide confirmation from overseas notary agencies or certified public accountantsRefuse to accept inquiries about invoices
Other acts of not accepting inspections by tax authorities as requiredOther invoice violations
Violations in management and service links
Failure to complete tax registration within the prescribed time limit
070102
070103
070104
070105
070106
070107
07019 9
070200
070201
070202
070203
070299
070300
070400
079900
990000
GB/T18298—2001
Table 4 (complete)
Failure to handle change registration within the time limit
Failure to handle cancellation registration within the time limit
Failure to handle verification and renewal of certificates within the time limit|| tt||Failure to handle annual review within the prescribed time limit
Failure to report accounting system or accounting treatment method within the prescribed time limit Failure to set up and keep account books in accordance with regulations
Other violations in management and service links
Violations in declaration and collection links
Failure to declare within the prescribed time limit
Failure to pay taxes within the prescribed time limit
Failure to submit documents and account materials in accordance with regulations
Other violations in declaration and collection links
Failure to accept inspection by tax authorities in accordance with regulations
Illegal provision of convenience for tax evasion
Other violations
Other illegal and illegal actsChapter
Financial Statement Type Code
Number of Code Digits: 2.
Coding Method: Hierarchical Code, the first digit is the category code, the second digit is the sequence number (extended by each user unit). Code Table: See Table 5.
Table 5 Financial Statement Type Code Table
Balance Sheet
Profit and Loss Statement
Cash Flow Statement
Profit Distribution Statement
Retained Earnings Statement
Taxable Income Statement
Inventory (Material) Inventory
4.11 Enterprise Financial System Code
4.11.1 Number of Code Digits: 2.
Coding Method: Sequential Code.
Code Table: See Table 6.
GB/T18298—2001
Table 6 Code table of enterprise financial system
Financial system of industrial enterprises
Financial system of commodity circulation enterprises
Financial system of construction and real estate development enterprisesFinancial system of tourism and catering service enterprises
Financial system of transportation enterprises
Financial system of post and telecommunications enterprises
Financial system of financial and insurance enterprises
Financial system of foreign economic cooperation enterprises
Financial system of agricultural enterprises
Financial system of film and press and publishing enterprises
4.12 Tax deadline code
4.12.1 Number of code digits: 2.
Coding method: hierarchical code, the first digit is the category code, the second digit is the sequence number. 4.12.3 Code table: See Table 7.
Table 7 Taxpayer deadline code table
Fifteen days
Tax registration form type code
Number of code digits: 1.
Coding method: Sequential code.
4.13.3 Code table: See Table 8.
Domestic enterprise
GB/T18298—2001
Table 8 Tax registration form type code table
Domestic enterprise branch
Foreign-invested enterprise
Foreign-invested enterprise branch
Foreign enterprise
Individual business
4.14 Taxpayer status codewww.bzxz.net
Number of code digits: 2.
Coding method: Hierarchical code, the first digit is the category code, the second digit is the sequence number (extended by each user unit). Code table: See Table 9.
Table 9 Taxpayer Status Code Table
Abnormal
4.15 VAT Taxpayer Type Code
4.15.1 Code Digits: 2.
Coding Method: Hierarchical Code, the first digit is the category code, the second digit is the sequence number. Code Table: See Table 10.
Table 10 VAT Taxpayer Type Code Table
Small-Scale VAT Taxpayers
General VAT Taxpayers
Temporary General VAT Taxpayers
Non-VAT Taxpayers
4.16 Certificate Management Status Code
Code Digits: 2.
Coding Method: Sequential Code.
Code Table: See Table 11.
Subordinate relationship code
Number of code digits: 2 digits,
GB/T18298—2001
Certificate management status code table
Coding method: Reference GB/T12404, and add code segments 30, 51, and 52. Code table: See Table 12.
Table 12 Subordinate relationship code table
3 Accounting form code
Central (including the Standing Committee of the National People's Congress, the Central Committee of the Communist Party of China, ministries and commissions of the State Council and their affiliated agencies, and directly affiliated agencies and offices of the State Council and their affiliated agencies) Province (including autonomous regions and municipalities directly under the Central Government)
Separately planned cities
Regions (including autonomous prefectures, leagues, provincial cities, and districts (counties) under the jurisdiction of municipalities directly under the Central Government) Counties (including prefectures (prefectures, leagues) and municipalities under the jurisdiction of provincial cities, Autonomous county (banner), banner, county-level urban area (including prefecture-level cities, provincial cities), county (including autonomous county (banner), banner, county-level city) street, town, township
resident, village committee
resident committee
village committee
Number of code digits: 2.
Coding method: hierarchical code, the first digit is the category code, the second digit is the sequence number. 4.18.3
3 Code table: See Table 13.
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