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Tax treatment process of new company
Legal Analysis: According to the Law of People's Republic of China (PRC) on Tax Administration, enterprises, branches established by enterprises in other places, places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. Taxpayers shall submit a written application for tax registration to the competent tax authorities within the statutory time limit, and report to the tax authorities for tax registration. Taxpayers shall submit a written application for tax registration to the competent tax authorities within the statutory time limit, and provide the following materials in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and its detailed rules for implementation:

1. Business license;

2. Relevant articles of association and agreements;

3. Proof of bank account number;

Resident identity card, passport or other legal documents of the legal representative;

5 unified code certificate of the national technical supervision department;

6. Documents approved by the superior competent department;

7. Capital verification report;

8. Business license of special trade;

9. Other materials required by the competent tax authorities.

Legal basis: Article 15 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, enterprises, branches engaged in production and business operations established by enterprises in other places and places, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate. The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.