(1) A copy of the legal person change information and tax registration certificate of the industrial and commercial department;
(2) the identity certificates of the person in charge of finance and the taxpayer and their copies;
(3) the accountant qualification certificate or the agency bookkeeping agreement signed with the intermediary institution and its copy;
(4) Certificate of property right of business premises or lease agreement, or certificate of other available premises and its copy;
⑤ Other relevant materials specified by State Taxation Administration of The People's Republic of China.
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1, State Administration of Taxation
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), is a directly affiliated institution in charge of tax work in People's Republic of China (PRC) and the State Council, with ministerial status. 2065438+March 2008, according to the Plan for Deepening the Reform of the Party and State Organs issued by the Central Committee, provincial and sub-provincial national tax and local tax agencies merged to be specifically responsible for the collection and management of various tax and non-tax revenues within their respective jurisdictions.
2. Is the tax bureau an administrative organ or a public institution?
The tax bureau is an administrative organ. At present, China's tax bureaus are divided into national tax bureaus and local tax bureaus. The local state taxation bureau is directly under the leadership of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and the local taxation bureau is under the leadership of the local provincial (municipal) government. Both the State Taxation Bureau and the Local Taxation Bureau belong to government organs (administrative units).
3. Legal person
A legal person is an organization that has the capacity for civil rights and civil conduct, enjoys civil rights and undertakes civil obligations independently according to law. The legal person system is an important legal system for countries all over the world to adjust the economic order and the whole social order. Legal person systems in different countries have the same characteristics, but their contents are different. Different legal persons have formed different legal person theories, and the theory of legal person system has become the theoretical basis for countries all over the world to establish and improve the legal person system, standardize the economic order and the whole social order.
4. Is the legal representative a legal person?
No, the legal representative is not a legal person. "Legal person" refers to an organization that has the capacity for civil rights and civil conduct, enjoys civil rights and undertakes civil obligations independently according to law. Different from natural persons, legal persons are inanimate social organizations. The legal representative is a natural person.
5. Enterprise legal person
An enterprise as a legal person refers to a social and economic organization that independently engages in commodity production and business activities for profit. In some western countries, enterprise legal persons refer to joint stock limited companies and limited liability companies. In China, at present, there are other types of enterprise legal persons, such as state-owned enterprises and collective enterprises. With the gradual establishment of the modern enterprise system based on the company system in China, the enterprise legal person in China will mainly refer to the company legal person in the future.