The situations that do not need to apply for tax registration mainly include the following categories:
1. Individuals with temporary income: individuals with temporary or accidental income, such as those engaged in labor services, performances and other activities temporarily, do not need to apply for tax registration because they have not engaged in business activities for a long time.
2. State organs, individuals and institutions with no fixed income from production and operation: these units or individuals do not need to register for tax because they are not for profit or their income does not come from production and operation activities.
3. Overseas enterprises contract construction, installation, assembly, exploration projects and provide labor services in China: Although these enterprises have economic activities in China, they may not need to go through tax registration in China according to relevant tax agreements or regulations because their main bodies are abroad.
4. Other units and individuals that do not need to apply for tax registration as stipulated by the financial and tax authorities in the State Council: This includes some special circumstances or specific industries, which can be exempted from tax registration according to the special provisions of the financial and tax authorities in the State Council.
To sum up:
There is no need to apply for tax registration, mainly including individuals with temporary income, state organs, individuals, institutions without fixed production and operation income, overseas enterprises contracting specific projects and providing labor services in China, and other specific units and individuals as stipulated by the competent departments of finance and taxation of the State Council. These regulations aim to reasonably determine the scope of application of tax registration according to the actual situation of taxpayers and the needs of tax management, and ensure the fairness, effectiveness and convenience of tax collection and management.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 15 stipulates:
Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations established by enterprises in other places and places (hereinafter referred to as taxpayers 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. 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.
Specific measures 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 formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law
Article 23 provides that:
Taxpayers with small scale of production and operation and no ability to establish accounts can hire professional institutions or accountants who are approved to engage in accounting agency bookkeeping business to establish accounts and handle accounts on their behalf; Conditional can hire certified public accountants or certified tax agents to assist in establishing accounts and handling accounts.
The tax authorities shall give lighter management, professional guidance and active service to the taxpayer's accounting work stipulated in the preceding paragraph.