Confirm whether the temporary tax registration certificate is valid: According to Article 5 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Improvement of Tax Registration Management (Guo Shui Fa [2006] No.37), the time limit for handling temporary tax registration is the time limit for contracting lease; If an overseas enterprise contracts construction, installation, assembly, exploration projects and provides labor services within the territory of China, the period for temporary tax registration shall be the contracting period stipulated in the contract.

According to "Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Improving Tax Registration Management" (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20121), "1. If the management taxpayer of undocumented taxpayer obtains the business license or is established with the approval of relevant departments, it shall, within 30 days from the date of obtaining the business license or the approval of relevant departments, apply to the tax authorities for tax registration and obtain the temporary tax registration certificate and its copy.