How to import tax information(BPFiscalTaxID/TaxId0) under BP Master Data

Hi,

I have to import both BPAddresses and BPFiscalTaxID to B1 by using the xml interface of B1.

I checked the note 1145532 - How to import tax information under BP Master Data,

Question 1:

and I found that there is always an extra address line(Address Name is empty and Address Type=’B’) in the CRD7 table and seems only the Ship-To address have the value of TaxId0, do you know why? 

Question 2:

Is there any relationship between BPAddresses and BPFiscalTaxID?  seems the only difference is there is an extra line under BPFiscalTaxID, and all other address line are matched.

below is the BP in xml format.