The specific process is as follows: First, natural persons log in to the electronic tax bureau to register users and collect real-name authentication information. Second, the taxpayer's authorization is confirmed by the natural person himself, and there is no need to associate the enterprise with the enterprise information. Three, the enterprise login electronic tax bureau for certification confirmation and verification login test, complete the real name certification. Article 4 Units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Legal objectivity:

"Measures for the Administration of Tax Registration" Article 26 A taxpayer who terminates his tax payment obligation according to law due to dissolution, bankruptcy, cancellation or other circumstances shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials before going through the cancellation of registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials. A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.