Standard ICS number:Information technology, office machinery and equipment>>Information technology applications>>35.240.60 Information technology in transportation and trade
Standard Classification Number:Comprehensive>>Basic Standards>>A24 Classification Code
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.
Some standard content:
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—2001bzxz.net 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 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 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. Tip: This standard content only shows part of the intercepted content of the complete standard. If you need the complete standard, please go to the top to download the complete standard document for free.