1. Taxpayers need to apply for tax registration within 30 days from the date of obtaining the industrial and commercial business license. ?

2. If a taxpayer fails to apply for a business license but is established with the approval of the relevant department, it shall go through the tax registration within 30 days from the date when the relevant department approves the establishment.

3. A taxpayer who fails to apply for a business license and design without the approval of the relevant department shall apply for tax registration within 30 days from the date when the tax obligation occurs. ?

4. The lessee who has the right to operate independently, conduct independent financial accounting and pay rent to the lessor regularly shall apply to the tax authorities for tax registration within 30 days from the date of signing the lease contract. Overseas enterprises that contract construction, installation and provision of labor services within the territory of China shall, within 30 days from the date of signing the project, apply to the local tax authorities for tax registration.

Materials to be prepared for tax registration of a new company:

1, industrial and commercial business license or other approved practice certificate;

2. Relevant contracts, articles of association and agreements;

3, the legal representative or person in charge of the resident identity card, or other legal documents;

4. Other relevant documents and materials required by the competent tax authorities.

Extended materials for tax registration:

(1) Time of business tax registration.

Taxpayers engaged in production and operation shall, within 30 days from the date of obtaining the business license, take the initiative to report to the state tax authorities for tax registration according to law.

(2) Taxpayers who do not need to obtain a business license according to the regulations shall, within 30 days from the date of approval by the relevant departments, or take the initiative to go to the competent tax authorities for tax registration according to law.

(2) the place where the business opening tax registration is handled.

① Tax paying enterprises and institutions shall apply to the local competent tax authorities for tax registration.

(2) Branches and places engaged in production and business operations established by tax-paying enterprises and institutions across counties (cities) and districts, in addition to the head office reporting to the local competent tax authorities for tax registration, branches shall also report to the local competent tax authorities for tax registration.

(three) individual industrial and commercial households with fixed production and business premises shall apply to the competent tax authorities for tax registration; Mobile individual industrial and commercial households shall go through tax registration with the competent national tax authorities where their household registration is located.

(four) taxpayers engaged in contracting and leasing business without a business license shall apply to the competent tax authorities in the place of business for tax registration.

(3) Go through the formalities of tax registration for business opening.

Taxpayers must submit a written application report and provide the following relevant documents and materials.

Business license.

Articles of association, contracts and agreements.

Proof of bank account number.

Legal documents such as resident ID card, passport or home visit card of the legal representative or owner.

Certificate issued by the tax authorities of the country where the head office is located.

Other relevant documents and materials required by the state tax authorities.

② Fill in the tax registration form. After receiving the tax registration form or registered tax registration form, the taxpayer shall truthfully fill in the tax registration form item by item in accordance with the provisions, affix the seal of the enterprise, and submit the tax registration form or registered tax registration form to the competent tax authorities after being signed by the legal representative or owner.

The name, address, legal representative, main business scope, financial controller, etc. shall also be truthfully filled in for the branches established by enterprises in other places or places engaged in production and operation. The head office shall examine and verify each item according to the regulations.

③ Obtain a tax registration certificate. If the tax registration form or registered tax registration form submitted by taxpayers and the relevant documents and materials provided have been audited by the competent tax authorities and reported to the relevant tax authorities for approval and registration, they should obtain the tax registration certificate or registered tax registration certificate and its copy from the competent tax authorities within the prescribed time limit, and pay the management fee according to the regulations.

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