1, taxpayers apply for tax registration.

Taxpayers hold the certificates and materials provided to the tax authorities, and report for tax registration at the tax registration window of the tax service hall of the local competent tax authorities. The tax registration form (in triplicate) that meets the requirements after verification, after filling in all the items in the form and signing, shall be submitted to the original window for handling.

The following materials shall be provided for tax registration:

(1) Provide a copy of the business license or approval of establishment and a copy thereof;

(2) provide relevant contracts, articles of association, agreements and their copies;

(3) provide the bank and account number certificate and its copy;

(4) provide the legal representative (person in charge), the owner's resident identity card or other legal documents and their copies;

(5) Provide the capital verification report and its copy;

(6) Provide the business place certificate and its copy;

(7) Provide the code certificate and its copy;

(8) Other documents and materials required by the tax authorities.

2, the county enterprises set up branches for tax registration.

(1) Provide a copy of the business license issued by the county industrial and commercial registration authority and its copy;

(2) provide a copy of the local tax registration certificate of the head office and a copy thereof;

(3) Provide the branch code certificate and its copy;

(4) Provide the certificate of business place and its copy;

(5) Provide the ID card of the person in charge of the branch and its copy;

(6) provide the accounting form of the branch and the certificate of whether to pay taxes separately issued by the head office;

(7) The branch (unincorporated person) that pays taxes separately also needs to provide the bank and account number, the ID card of the person in charge of finance, the ID card of the taxpayer and its copy;

(8) Other materials required by the tax authorities.

change tax registration

If the contents of the taxpayer's tax registration change, the taxpayer shall apply for the change of tax registration at the tax registration window of the local tax service hall with the following documents and materials within 30 days from the date when the administrative department for industry and commerce handles the change registration. If the inspection meets the requirements, the tax registration form for change (in triplicate) shall be obtained at the tax registration window, and the items in the form shall be filled in and signed, and then submitted to the original window for handling.

(1) Provide the original tax registration certificate (original and duplicate of the registration certificate and the original registration form);

(2) Provide the application form for industrial and commercial change registration, industrial and commercial license and its copy;

(3) provide the taxpayer's resolution to change the registered contents and relevant supporting documents;

(4) "Taxpayer Certificate";

(5) Other information required by the tax authorities.

Taxpayers who do not need to apply for change registration in the administrative department for industry and commerce according to the regulations shall, within 30 days from the date of approval or announcement of change by the relevant authorities, submit the following documents to the original tax authorities for registration and management to apply for change tax registration.

(1) Provide an application for change of tax registration;

(2) provide the taxpayer's resolution to change the contents of tax registration and relevant supporting materials;

(3) Other information required by the tax authorities.

Cancellation of tax registration

In case of dissolution, bankruptcy, cancellation and other circumstances, taxpayers who terminate their tax payment obligations according to law should settle the tax arrears, late fees, fines and various fund fees before going through the cancellation registration with the administrative department for industry and commerce, apply for cancellation of tax registration at the tax registration window of the local tax service office, and fill out the Cancellation Registration Form (in duplicate); The tax inspectors can only cancel after checking the payment of the tax fund of the households applying for cancellation, the original and duplicate of the tax registration certificate and the invoice purchase and collection manual, and the cancellation of unused invoices within the prescribed time limit.

If it is not necessary to cancel the registration in the administrative department for industry and commerce according to the regulations, it shall go to the registration window of the competent tax authority to cancel the tax registration within 15 days from the date of approval or termination by the relevant authorities.

Handling of tax registration for suspension or resumption of business

If a taxpayer needs to suspend business within the business period approved by the business license for some reason, he/she shall apply for suspension in writing (indicating the reason and time of suspension) and go through the formalities with the competent tax authorities.

Taxpayers shall, before resuming production and business operations, apply to the tax authorities for registration of resumption of business, and after confirmation, go through the registration of resumption of business and bring it into normal management.