Tax registration is the primary link of the whole tax collection and management, a basic system for tax authorities to register and manage taxpayers' basic information and production and operation projects, and a proof that taxpayers have been included in the supervision and management of tax authorities. Taxpayers who have taxable income, taxable property or taxable behavior according to laws and regulations shall go through tax registration in accordance with relevant regulations.
These tax-related matters are applicable to the tax registration of unit taxpayers, sole proprietorship enterprises and one-person limited liability companies.
Second, the legal basis
"People's Republic of China (PRC) tax collection and management law" fifteenth.
Twelfth "detailed rules for the implementation of People's Republic of China (PRC) tax collection and management law"
Articles 13, 14 and 15 of the Measures for the Administration of Tax Registration.
Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Renewal of Tax Registration Certificate (Guo Shui Fa [2006] No.38)
Measures for the Administration of Consumption Tax on Gasoline and Diesel (for Trial Implementation) (Guo Shui Fa [2005] 133)
Three, taxpayers should provide the main table, the number of copies.
Tax registration form (applicable to enterprise taxpayers), 1 copy (2 copies for joint certification).
Registration Form of House, Land, Vehicle and Ship (2 copies are required for joint accreditation)
Four, the taxpayer should provide information.
1. Original and photocopy of industrial and commercial business license or other approved practice certificate.
2. Original and photocopy of the certificate of registered address and production and business address (property right certificate and lease agreement); If it is a self-owned property, please provide the original and photocopy of the legal property right certificate such as property right certificate or sales contract; If it is a leased place, please provide the original and a copy of the lease agreement, and if the lessor is a natural person, a copy of the property right certificate must also be provided; Where the address of production and business operation is inconsistent with the registered address, corresponding certificates shall be provided respectively.
3. The original capital verification report or evaluation report and its copy.
4. The original and photocopy of the certificate of unified code of the organization.
5 copies of relevant contracts, articles of association and agreements.
6 legal representative (person in charge) resident identity card, passport or other legal documents to prove identity and their copies.
7 taxpayers who set up branches across counties (cities) for tax registration shall also provide a copy of the tax registration certificate (national tax and local tax) of the head office.
8 restructuring enterprises must also provide the original and photocopy of the relevant approval documents for restructuring.
9 copies of certificates such as house property right certificate, land use certificate and motor vehicle driving license.
10. Taxpayers of gasoline and diesel consumption tax shall also provide:
(1) enterprise basic information table
(2) Brief description of production equipment and process route
(3) Names, product standards and uses of all oil products produced by the enterprise.
1 1. Foreign-invested enterprises also need to provide the original and photocopy of the establishment certificate approved by the commercial department.
Verb (abbreviation of verb) The time limit for taxpayers to handle business.
Taxpayers engaged in production and business operations shall, within 30 days from the date of obtaining the business license, or from the date of approval of the establishment by the relevant departments, or from the date of occurrence of tax obligations, obtain the tax registration form from the tax authorities, fill it out and submit it to the tax authorities for tax registration.
Six, the tax authorities commitment time limit
Provide complete information, fill in the content accurately, complete procedures, no illegal problems, and meet the conditions on the spot; If the documents and materials submitted by taxpayers are obviously in doubt, they will be transferred to the next link within 2 working days. If it meets the requirements after examination, a tax registration certificate shall be issued within 20 working days from the date of acceptance.
Seven. Working standards and requirements
1. Audited
(1) Check whether the taxpayer belongs to the jurisdiction, and if it refuses to belong to the jurisdiction, inform the taxpayer to register with the tax authorities in the jurisdiction;
(2) to review whether the taxpayer's attached information is complete, whether the tax registration form is complete and accurate, and whether the seal is complete;
(3) Check whether the contents filled in the taxpayer's tax registration form are consistent with the attached materials, whether the original and the copy are consistent, whether the copy is marked with the words "consistent with the original" and signed by the taxpayer, and return the original to the taxpayer after verification;
(4) If the paper materials are incomplete or the contents filled in are not in conformity with the provisions, the taxpayer shall be informed to make corrections or re-fill them at one time;
(5) Enter the taxpayer identification number correctly according to the rules for compiling the taxpayer identification number;
(6) The system will automatically detect the taxpayer's repeated application, overdue application and whether the legal representative (person in charge) has abnormal household records;
(7) If the application is repeated, it will be transferred to the workflow of re-applying for tax registration; Taxpayers who apply for tax registration within the time limit shall be dealt with illegally after entering the basic information of registration; If the legal representative (person in charge) has an abnormal escape record in the system, he will not accept his application for tax registration, and inform the taxpayer to collect it from the original taxpayer's competent tax authority identified as an abnormal household;
(8) In case of doubt about the documents and materials submitted, the taxpayer should print the Notice of Acceptance of Tax Documents (CTAISV 1. 1) or the receipt of acceptance of documents (CTAISV2.0), and make corresponding documents to inform the local tax source management department to conduct on-the-spot investigation. After investigation and verification by the local tax source management department, within 15 working days.
If there is no mistake in the audit, sign the tax registration form submitted by it and mark the date of acceptance and approval, and enter the approved tax registration information into the system.
2. Approval and issuance of certificates
If there is no mistake in the audit, sign the tax registration form submitted by it and mark the date of acceptance and approval, and enter the approved tax registration information into the system.
Collect tax registration fees, issue bills for administrative fees and deliver them to taxpayers, and issue tax registration certificates.
3. Data archiving