1。
tax registration according to law
if an enterprise is engaged in production or business operation and wants to apply for tax registration, it must report to the competent tax authorities in the place where the production or business operation occurs or where the tax obligation occurs within 3 days from the date of obtaining the business license. In the process of declaration, the enterprise shall truthfully fill in the tax registration form and provide relevant documents and materials according to the requirements of the tax authorities.
2。 Conditions for holding tax registration certificate
According to the relevant provisions of the Law on the Administration of Tax Collection, an enterprise must open a bank account with tax registration certificate
1 when handling the following matters, except for those that need to be issued with tax registration certificate;
2 apply for tax reduction, exemption and refund;
3. Apply for deferred declaration and deferred tax payment;
4 receiving and purchasing invoices;
5. Apply for issuing a tax management certificate for business activities abroad;
6. Go through the formalities of business suspension and closure;
7 other related tax matters.
3。 Verification or renewal
As the tax authorities implement the system of periodic verification and renewal of tax registration certificates, enterprises must go through the verification or renewal procedures with relevant certificates to the competent tax authorities within the prescribed time limit. If an enterprise loses its tax registration certificate, it can report it to the competent tax authorities in written form within 15 days, and declare it invalid in the newspaper.
4。
change of tax registration
if the contents of the enterprise's tax registration have changed, you can go to the administrative department for industry and commerce or other organs to change the tax registration, and report to the original tax registration authority with relevant documents within 3 days from the date of change. If an enterprise does not need to go to the administrative department for industry and commerce or other organs for registration of change, it can report to the original tax registration authority with relevant documents within 3 days from the date of change.
5。 Cancellation of tax registration
In case of dissolution, bankruptcy, cancellation and other circumstances, and the tax obligation is terminated according to law, the enterprise can report to the original tax registration authority with relevant documents when handling the cancellation of tax registration. Then, the enterprise must also go through the cancellation of registration with the administrative department for industry and commerce or other organs. If an enterprise does not need to go to the administrative department for industry and commerce or other organs for registration or cancellation of tax registration, it can file a declaration with the original tax registration authority with relevant documents within 15 days from the date of approval or termination by the relevant authorities.
due to the change of the enterprise's domicile and business place, it is necessary to change the tax registration authority, and you can report to the original tax registration authority when canceling the tax registration, and then the enterprise will cancel the registration with the administrative department for industry and commerce. If the business license of an enterprise is revoked by the administrative department for industry and commerce, it must report to the original tax registration authority for cancellation of tax registration within 3 days from the date of revocation of the business license.
before an enterprise cancels its tax registration, it must settle the tax payable, late fees and fines with the tax authorities, and hand in the cancellation invoices, tax registration certificates and other tax certificates.