Subjectivity of law: different enterprises have different business models, and high income also means higher tax standards, so there will be many enterprise legal persons and self-employed people who will ask us what we need to register for tax. The following answers for you, I hope to help you. Under what circumstances do I need to apply for tax registration? The tax registration certificate refers to the registration certificate issued by a taxpayer engaged in production or business operations when applying for tax registration to the competent tax authorities in the place where the production or business operations or tax obligations occur. Also called tax registration certificate. Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter collectively referred to as taxpayers engaged in production and business operations) established by enterprises in other places and other places shall apply to the tax authorities where the production and business operations are located for tax registration: (1) Taxpayers engaged in production and business operations shall apply for tax registration within 30 days from the date of obtaining the industrial and commercial business license, which shall be issued by the tax authorities. (2) If a taxpayer engaged in production or business operations has not applied for an industrial and commercial business license but has been approved by the relevant department, it shall go through the tax registration within 30 days from the date when the relevant department approves the establishment, and the tax authorities shall issue a tax registration certificate and a copy thereof; (3) If a taxpayer engaged in production or business operations fails to apply for an industrial and commercial business license or is established without the approval of the relevant department, it 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 to independent production and operation, conducts 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 operation and has been in the same county (city) for more than 180 days continuously since the date of actual operation or provision of labor services, it shall, within 30 days from the date of expiration, apply to the tax authorities where the production or business operation is located for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof; (6) If an overseas enterprise contracts construction, installation, assembly, exploration projects and provides labor services within the territory of China, it shall, within 30 days from the date of signing the project contract or agreement, apply to the local tax authorities for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy. Taxpayers other than those specified in Article 10 of the Measures for the Administration of Tax Registration, except state organs, individuals and rural mobile vendors without fixed production and business premises, shall, within 30 days from the date of the occurrence of tax obligations, apply to the tax authorities where the tax obligations occur for tax registration, and the tax authorities shall issue tax registration certificates and photocopies. Paying taxes is an obligation that a citizen must fulfill and an unshirkable responsibility. As for the circumstances requiring tax registration, the law exists objectively: Article 15 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, enterprises, branches engaged in 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) established in other places and places shall, within 30 days from the date of obtaining the business license, 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. 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. Article 16 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if the contents of the tax registration of taxpayers engaged in production and business operations change, they shall report to the tax authorities for the change or cancellation of tax registration with relevant documents within 30 days from the date when the administrative department for industry and commerce handles the change registration or before applying for cancellation of registration with the administrative department for industry and commerce.