1, in order to standardize tax registration management and strengthen tax source monitoring;

2, enterprises, enterprises in the field to set up branches to engage in production and business operations;

3. The State Taxation Bureau and the Local Taxation Bureau at or above the county level are the competent authorities for tax registration;

4. Tax registration certificate includes tax registration certificate and its photocopy, temporary tax registration certificate and its photocopy;

5. The State Taxation Bureau and the Local Taxation Bureau shall, in accordance with the scope of tax collection and management stipulated by the State Council, implement territorial management and handle tax registration by means of joint classification or separate registration.

Second, analysis

Tax registration is a legal system for tax authorities to register and manage taxpayers' production and business activities according to the provisions of the tax law, and it is also a legal procedure for taxpayers to fulfill their tax obligations according to law. Tax registration is the starting point of the whole tax collection and management. The types of tax registration include industrial and commercial registration, change registration, suspension of business, resumption of business registration, cancellation registration, inspection registration, taxpayer tax registration and tax withholding registration.

3. What is the purpose of tax registration?

1. Opening bank basic account;

2. Apply for tax reduction, exemption and refund;

3. Apply for deferred declaration and deferred tax payment;

4. Receiving and purchasing invoices;

5, apply for the issuance of business activities tax management certificate, etc.

Fourth, summary.

If there is no mistake in the audit, sign the tax registration form submitted by it and mark the date of acceptance and approval, and enter the approved tax registration information into the system. Collect tax registration fees, issue bills for administrative fees and deliver them to taxpayers, and issue tax registration certificates.