Tax registration is the starting point of the whole tax collection and management. The types of tax registration include: industrial and commercial registration, change registration, suspension of business, resumption of business registration, cancellation registration, industrial and commercial inspection registration, taxpayer tax registration, tax withholding registration, etc.
The procedure of tax registration varies with different industries, economic nature and specific related matters, so the corresponding tax authorities should be consulted before tax registration. However, in general, tax registration shall truthfully provide the following documents and materials to the tax authorities:
(1) Industrial and commercial business license or other approved practice certificates;
(2) Relevant contracts, articles of association and agreements;
(3) Certificate of uniform code of organization;
(four) the identity card, passport or other legal documents of the legal representative or person in charge or the owner;
(5) Other relevant documents and materials required by the competent tax authorities.
Extended data:
According to the tax registration management measures:
Article 10 Enterprises, branches established by enterprises in other places, places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall go through tax registration with the tax authorities where the production and business operations are located:
(1) Taxpayers engaged in production and business operations shall go through the tax registration within 30 days from the date of obtaining the industrial and commercial business license, and the tax authorities shall issue tax registration certificates and photocopies;
(2) If a taxpayer engaged in production or business operations has not applied for an industrial and commercial business license but has been approved by the relevant department, it shall go through the tax registration within 30 days from the date when the relevant department approves the establishment, and the tax authorities shall issue a tax registration certificate and a copy thereof;
(3) If a taxpayer engaged in production or business operations fails to apply for an industrial and commercial business license or is established without the approval of the relevant department, it shall go through the tax registration within 30 days from the date when the tax obligation occurs, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;
(4) The lessee who has the right of independent production and management, independent financial accounting, and regularly pays the contract fee or rent to the employer or lessor shall, within 30 days from the date of signing the contract, apply to the tax authorities in the place where the contracted leasing business takes place for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;
(5) If an overseas enterprise contracts construction, installation, assembly, exploration projects and provides labor services in China, it shall, within 30 days from the date of signing the project contract or agreement, apply to the tax authorities where the project is located for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy.
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