Taxpayers engaged in production and operation shall go through the tax registration within 30 days from the date of obtaining the industrial and commercial business license (including temporary industrial and commercial business license).
Article 42 of the Measures for the Administration of Tax Registration
If a taxpayer fails to go through the tax registration, change of registration or cancellation of registration within the prescribed time limit, the tax authorities shall, within 3 days from the date of discovery, order it to make corrections within a time limit and impose penalties in accordance with the provisions of the first paragraph of Article 60 of the Tax Administration Law.
"People's Republic of China (PRC) tax collection and management law" sixtieth taxpayers have one of the following acts, the tax authorities shall order them to make corrections within a time limit and may impose a fine of less than 2000 yuan; If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed:
(1) Failing to go through the tax registration, change registration or cancellation registration within the prescribed time limit;
It is recommended to register tax on time. The tax Commissioner will approve the tax payment method (fixed tax or tax rate tax), tax type and tax rate for you. Individual industrial and commercial households with monthly sales of less than 30,000 yuan can also enjoy the national tax exemption policy.