1. Target of business opening tax registration: all kinds of enterprises, branches established by enterprises in other places, individual industrial and commercial households, places engaged in production and business operations, institutions and other taxpayers. (hereinafter referred to as the taxpayer).
2. The object of tax registration change: all kinds of taxpayers whose tax registration contents have changed.
3. The object of tax registration for suspension or resumption of business: all kinds of taxpayers who have suspended or resumed business.
4. The object of cancellation of tax registration: all kinds of taxpayers who have legally terminated their tax obligations due to dissolution, bankruptcy, cancellation, etc.
5. The object of tax registration for going out for business inspection: all kinds of taxpayers who go to other counties (cities) for production and operation.
6. The object of tax registration for withholding and remitting: the units and individuals who are obligated to withhold and remit (collect and remit) according to laws and administrative regulations.
7. The object of tax registration of fixed assets investment adjustment tax: the units and individuals who are obligated to pay the fixed assets investment adjustment tax according to laws and administrative regulations.
8. The object of tax registration of foreigners' basic information: withholding agents who employ foreigners (including foreigners, stateless persons and personnel from Hong Kong, Macao and Taiwan).
9. The object of tax registration certificate verification and replacement: taxpayers who hold various tax registration certificates issued by tax authorities.
10, object of abnormal account management: taxpayers who have registered for tax and failed to file tax returns with the tax authorities for three consecutive months without justifiable reasons.
Except for the above-mentioned personnel, no other personnel may apply for tax registration.