I. Materials required for handling the tax registration certificate of individual industrial and commercial households?
1, copy of business license or other originals and copy of approved practice certificate.
2. Individual industrial and commercial households holding organization code certificate shall provide the original and photocopy of organization code certificate.
3. The original and photocopy of the owner's ID card shall be pasted in the corresponding position of the tax registration form.
4. Original and photocopy of the certificate of registered address and actual production and operation address (property right certificate and lease agreement).
If it is a self-owned property, please provide the original and photocopy of the legal property right certificate such as property right certificate or sales contract.
If it is a leased place, please provide the original and a copy of the lease agreement. If the lessor is a natural person, a copy of the property right certificate is also required.
If the actual production and business address is inconsistent with the registered address, please provide corresponding certificates respectively.
5, individual industrial and commercial households across regions (cities) to set up branches or engage in production and business premises for tax registration, should provide a copy of the tax registration certificate of the head office.
Two. What are the conditions for issuing tax registration certificates?
1. Conditions for handling tax registration: Taxpayers engaged in production and business operations should handle tax registration at the tax service hall within 30 days from the date of obtaining the business license, and prepare relevant documents and materials: business license, relevant contracts, articles of association, agreement, bank account number, account number certificate, organization, unified code certificate and its photocopy, list of legal representatives and board members or owner's resident identity card (passport) and other documents required by the local competent tax authorities.
2, taxpayers for tax registration, first from the tax window or other window designated by the tax service hall to receive the "tax registration form" (in triplicate), according to the requirements to fill in the signature or seal, together with other documents and materials delivered to the "tax registration window for declaration. The tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration.
3. What is the process of handling the tax registration certificate?
1. First apply for the industrial and commercial business license, and then go to the tax bureau for tax registration with a copy of the business license, the owner's ID card and copy, the organization code certificate, the company's articles of association, the registered capital evaluation report, the house title certificate or the house lease contract.
2. Fill in the tax registration application form and pay the registration certificate fee (exempted in some areas). If it is a service industry, construction industry, catering industry and other businesses that pay business tax, you should go to the local taxation bureau; If they are enterprises that pay VAT, they should go to the IRS.
3. Taxpayers shall, within 30 days from the date of obtaining the business license, report to the tax authorities for tax filing. Those who fail to handle it within the time limit will be fined, and the tax law stipulates a fine of less than 2000 yuan. So do it as soon as possible.
4. After handling the tax registration, take the initiative to contact the tax administrator.