The basic and primary step in tax administration is taxpayer registration and identity verification. Taxpayer registration is the process by which tax authorities register a taxpayer's basic information and information concerning tax payment for the record. Taxpayers are required to submit relevant documents to the tax authorities. Upon review and approval, the tax authorities will process their tax registration. Tax registration information serves as crucial evidence for legal business operations and tax compliance. The tax authorities may request identity verification documents, such as identity cards or business licenses, for verification and record-keeping. Identity verification is to accurately confirm the taxpayer's identity. The two processes are interrelated, with registration being the prerequisite for identity verification, and identity verification being the guarantee for the accuracy of registration information. Through sound taxpayer registration and identity verification, tax authorities can better manage and serve taxpayers and ensure the equity and effectiveness of tax administration.

Taxpayer registration refers to the legal procedures to confirm the occurrence, change and extinction of the taxpayer's qualification and the scope of their tax obligations. It includes the establishment, alteration and cancellation of registration. Establishment registration marks the inception of a taxpayer's legal identity, modification registration reflects operational adjustments during business activities, while Deregistration signifies the termination of a taxpayer's rights and obligations. 

Enterprises, sole proprietorships and other entities engaged in production or business operations shall, after establishment, report their information to the tax authorities such as the entity's details, business scope and location in accordance with the law and apply for taxpayer registration to the tax authorities after review and approval. Taxpayer registration is the prerequisite for taxpayers to fulfill their tax obligations, and is also the basis for tax authorities to implement administration. During tax registration, relevant supporting documents need to be submitted. After completing the registration, taxpayers can obtain invoices, file tax returns and enjoy preferential policies, etc. 

Single-department establishment registration means that tax authorities carry out tax registration by themselves. Companies need to submit business licenses, identification documents of their legal representative, business premises materials, etc. to the tax authority separately. The registration process is separated from that of other departments, such as industry departments, commerce departments, market supervision departments, social security departments, local governments and banks. For instance, after obtaining a business license from the market supervision department, the company must separately submit the same materials to the tax authority for tax registration, including tax categories, bank account information, and accounting system details. Later, similar documentation must be provided to banks, social security agencies, and other government departments.

To reduce costs for enterprises and promote appropriate data sharing among government departments (depending on the tax law and regulation of the respective jurisdiction), cross-departmental establishment registration with mutual recognition of identity can be applied. By integrating governmental resources and establishing a regular data exchange and sharing mechanism between tax authorities and other government departments, the relevant information of enterprises can be gathered once and appropriately shared among multiple government departments. By establishing a data-sharing platform, the enterprise identity data can be synchronized across all departments in real time, which not only reduces administrative costs but also enhances regulatory coordination. Cross-departmental identity mutual recognition remove data barriers between government departments, significantly shortening the time required for businesses to handle tax-related matters and improving the convenience of business operations. 

Registration for relocation refers to the process by which a taxpayer transfers its taxpayer registration from the tax authority of the original place to that of a new place due to the change in its business address. The key focus of registration for relocation lies in achieving seamless continuity of tax-related operations before and after relocation, ensuring the preservation of taxpayer qualifications, rights, and benefits, and synchronizing information to the new jurisdiction to maintain business continuity. Facilitating the relocation of taxpayers can effectively reduce redundant document submissions and approval procedures, enabling seamless cross-regional and cross-level government services. This helps remove regional barriers and promote the reasonable flow and optimal allocation of resources within a country (region). 

Deregistration occurs when a taxpayer terminates its business activities and withdraws from the market. Its core function is to settle the tax matters of the enterprises, including outstanding tax filings, unpaid taxes, late fees, penalties, as well as the cancellation of invoices and tax registration certificates. Through tax deregistration, tax authorities can remove invalid tax registration records and maintain orderly market regulation. Meanwhile, for deregistration, tax authorities shall comprehensively review the tax status of the enterprise, identify and deal with potential tax risks in a timely manner, and avoid tax evasion. By streamlining the deregistration process and adopting categorized approaches, a more business-friendly environment for orderly market exit can be created, and the healthy transition and renewal of market entities can be facilitated.

[Tax Administration Product No.1: Convenient Taxpayer Registration: User-Friendly and Thoughtful Service for Businesses and Individuals] (September 2025)   

Identity verification is a critical component of tax administration, referring to the process by which tax authorities authenticate and confirm a taxpayer's identity information to ensure its authenticity and legitimacy. This mechanism serves as the foundation for aligning various tax management processes (such as information reporting, tax filing, and taxpayer services), while safeguarding the rights and interests of both tax authorities and taxpayers. 

A taxpayer who has completed the process of taxpayer registration shall receive a certificate to prove that it has fulfilled taxpayer registration. Such certificate is usually in paper form, which contains essential taxpayer information including: taxpayer identification number (Unified Social Credit Code), entity name, business address, registration type, business scope, issuing authority, etc. Such certificate is an important document for taxpayers to carry out business and fulfill tax obligations. The issuance of such certificates enables tax authorities to comprehensively monitor taxpayers' basic information and business activities, serving as a fundamental prerequisite for standardized tax administration. 

By applying digital certificates, biometric identification and other technical tools, digital identity covers all taxpayers and gives each taxpayer a unique and definite identity, which can not only effectively prevent data leakage, tampering and other security risks and protect taxpayers' data security, but also provide taxpayers with more convenient and secure services. With digital identity systems, tax authorities can access comprehensive and accurate taxpayer information, including shared data from administrative departments (e.g., business registration), customs, and financial institutions. Multi-dimensional data cross-checking and analysis significantly enhance the reliability and accuracy of taxpayer identification. Real-name tax processing systems are implemented, requiring taxpayers to present valid identity documents and complete identity verification procedures when handling tax-related matters. The employment of advanced authentication technologies by the tax authorities, such as facial recognition and identity card scanning device helps to guarantee the authenticity and legal compliance of tax service users, while preventing impersonation in tax transactions.

[Tax Administration Product No.2: Secure and Unified Identity Verification] (to be released in 2026)