(A) tax registration management procedures (understanding)
1. Enterprises, branches of enterprises in other places and places for production and operation. Individual industrial and commercial households and institutions engaged in production and operation (hereinafter referred to as taxpayers engaged in production and operation) apply to the tax authorities where production and operation are located for tax registration: (pay attention to the time and starting point)
(1) A taxpayer engaged in production and operation who has obtained an industrial and commercial business license (including a temporary industrial and commercial business license) shall go through tax registration within 30 days from the date of obtaining the industrial and commercial business license, and the tax authorities shall issue tax registration certificates and photocopies (taxpayers who have obtained a temporary industrial and commercial business license shall issue temporary tax registration certificates and photocopies);
(2) A taxpayer engaged in production and business operations who has not obtained an industrial and commercial business license but has been approved by the relevant department shall go through the tax registration within 30 days from the date of approval of the establishment by the relevant department, and the tax authorities shall issue the tax registration certificate and a copy thereof;
(3) A taxpayer engaged in production and business operations who has not obtained an industrial and commercial business license or has been established without the approval of the relevant department shall go through the tax registration within 30 days from the date when the tax obligation occurs, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;
(4) The lessee who has the right of independent production and operation, independent financial accounting, and regularly pays the contract fee or rent to the employer or lessor shall, within 30 days from the date of signing the contract, apply to the tax authorities of the contracted place for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;
⑤ If a taxpayer engaged in production or business operation goes out for business, and it has accumulated more than 180 days in the same county (city) for a continuous period of 12 months from the date of actual business operation or provision of labor services, it shall be within 30 days from the date of expiration. Apply for tax registration to the tax authorities where the production and operation are located, and the tax authorities will issue a temporary tax registration certificate and a copy thereof;
⑥ If an overseas enterprise contracts construction, installation, assembly, exploration project and provides labor services in China, it shall, within 30 days from the date of signing the project contract or agreement, apply to the tax authorities where the project is located for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy.
Taxpayers other than the above provisions, except ① state organs, ② individuals and ③ mobile rural vendors without fixed production and business premises, shall apply for tax registration with the local tax authorities within 30 days from the date when the tax obligation occurs. The tax authorities shall issue the tax registration certificate and its photocopy.
Taxpayers engaged in production and operation shall go through the tax registration within () days from the date of obtaining the temporary business license.
A. 15
Correct answer b
Taxpayers engaged in production and business operations shall go through tax registration within 30 days from the date of receiving the temporary business license.
Example 2 American Davenport Construction Engineering Company engaged in construction services in Shijiazhuang City, Hebei Province, China, should register with the tax authorities in Shijiazhuang City, Hebei Province at ().
A within 30 days from the date of signing the project contract or agreement.
Within 30 days from the date of drafting the contract or agreement.
C. Within 30 days from the date when the construction team of Dahunt Company of the United States arrives at the construction service site.
D. Within 30 days before the construction team of Dahunt Company of the United States starts the construction service.
Correct answer a
Overseas enterprises that contract construction, installation, assembly, exploration projects and provide labor services in China shall, within 30 days from the date of signing the project contract or agreement, apply to the local tax authorities for tax registration.
Taxpayers other than () shall, within 30 days from the date when the tax obligation occurs, apply to the tax authorities where the tax obligation occurs for tax registration.
A. State organs
B. Individual industrial and commercial households
C. Mobile providers
D. Mobile rural vendors without fixed production and business premises
Correct answer AD (the answer in the courseware here is ACD, which is inconsistent with the handout and should be changed to AD)
Taxpayers other than state organs, individuals and mobile rural vendors without fixed production and business premises shall, within 30 days from the date of tax obligation, apply to the tax authorities where the tax obligation occurs for tax registration.
According to the provisions of the relevant tax laws and regulations, the following do not need tax registration ().
A. Zhang Xia is an employee of a company who works as an accountant part-time.
B. Zhang's wife in an industrial and commercial bureau opened a canteen outside.
C. Director Li of a municipal audit bureau was appointed by the bureau leaders to give lectures in subordinate audit institutions.
D. A farmer takes his vegetables to the city market for sale.
Correct answer ACD
State organs, individuals and mobile rural vendors without fixed production and business premises do not need to apply for tax registration. Option B is self-employed and requires tax registration.
When paying the salaries of civil servants, state organs shall withhold and remit personal income tax, and shall register the withholding tax with the local tax authorities within ().
A. 30 days from the date of withholding obligations.
B 65438+ 05 days from the date of withholding tax obligation.
C. 30 days from the date of establishment
D. From the date of establishment 15 days
Correct answer a
Withholding agents who are exempted from tax registration according to the provisions of tax laws and administrative regulations shall, within 30 days from the date of withholding obligation, report to the local tax authorities for tax withholding registration.
(II) Operating Rules for Agency Tax Registration (Main)
1. Acting for tax registration and declaration.
Registered tax agents should pay attention to the following three issues when handling tax registration and filing with tax authorities in the name of enterprises:
First, according to the statutory time limit, that is, within 30 days, time cannot lag behind.
Second, the report on applying for tax registration should explain in detail the reasons and requirements for applying for tax registration.
Third, provide the information and copies needed for tax registration.
2. The agent fills in the tax registration form.
Main contents of the tax registration form. (understand)
There are three types of tax registration forms, which are applicable to ① unit taxpayers, ② self-employed, ③ temporary duty registered taxpayers, ④ enterprise branches, ⑤ individual industrial and commercial households and ⑤ other units.
Example 6 A tax agent firm undertook the application for tax registration of enterprise A, and the specific matters were handled by our registered tax agent Zhang Hua. The problem that Zhang Hua should pay attention to when handling this business is ().
A. Register within 15 days according to the legal time limit, and time cannot be delayed.
B. prepare the materials and copies required for tax registration.
C. according to the business of the enterprise, judge the specific taxes and tax items involved.
The application for tax registration report shall explain in detail the reasons and requirements for applying for tax registration.
Correct answer BD
After receiving the copy of the tax registration certificate, the taxpayer shall judge the applicable tax types and tax items according to the business situation of the enterprise before filing the tax return. This business was not carried out at the time of tax registration, so option C is incorrect.
Example 7 There are three types of tax registration forms, which are applicable to () respectively.
A. Unit taxpayer
B. self-employment
C. Temporary registered taxpayers
D. General taxpayers
E. small-scale taxpayers
Correct answer ABC
There are three types of tax registration forms, which are applicable to unit taxpayers, self-employed taxpayers and taxpayers registered for temporary tasks.