Submission materials
(1) "Tax Registration Form (Applicable to Unit Taxpayers)" (if the National Taxation Bureau and the Local Taxation Bureau jointly apply for the tax registration certificate, 2 copies should be provided) .
Policy basis:
"Tax Registration Management Measures" (State Administration of Taxation Order No. 36)
"State Administration of Taxation on Further Improving Tax Registration Management "Announcement on Issues" (State Administration of Taxation Announcement No. 21, 2011)
"Notice of the State Administration of Taxation on Issues Concerning Cleaning Up and Consolidating Taxpayers' Submission of Tax-Related Information" (State Administration of Taxation Letter [2007] No. 1077 )
"Notice of the State Administration of Taxation on Issues Concerning Regulating the Filling out of Tax-Related Documents by Taxpayers" (Guo Shui Fa [2010] No. 106)
(2) Industrial and commercial business license or other approval Original and copy of professional certificate.
Policy basis:
Same as above.
(3) Original and photocopy of the organization code certificate.
Policy basis:
Same as above.
(4) Copies of relevant contracts, articles of association, and agreements.
Policy basis:
Same as above.
(5) Original and copy of the legal representative (person in charge) resident ID card, passport or other legal documents proving identity.
Policy basis:
Same as above.
(6) When taxpayers apply for tax registration at branches established across counties (cities), they should also provide a copy of the tax registration certificate of the head office.
(7) Reorganized and restructured enterprises should also provide originals and copies of relevant documents related to reorganization and restructuring.
(8) Gasoline and diesel consumption tax taxpayers should also provide:
——Basic information table of production enterprises.
——A brief description of the production equipment and process route.
——The names, product standards and uses of all oil products produced by the company.
(9) Foreign-invested enterprises should also provide the original and copy of the establishment certificate approved by the commerce department.
(10) The permanent representative office of a foreign enterprise should also provide:
——The original and copy of the registered address and business address certificate (property certificate, lease agreement); If you have real estate, you should provide the original and copy of the legal property rights certificate such as the property ownership certificate or sales contract; if it is a leased place, you should provide the original and copy of the lease agreement. If the lessor is a natural person, you should also provide the original and copy of the property rights certificate.
——The original and copy of the passport or other legal identity document of the chief representative (person in charge).
——Relevant resolution documents for foreign enterprises to establish representative offices and a list of other representative offices established within the territory of the People's Republic of China (including name, address, contact information, name of chief representative, etc.).
Basic specifications
(1) The tax service department receives the information and checks whether the information is complete, conforms to the legal form, and whether the filled-in content is complete. If it is in compliance, it will be processed immediately; if it is not in compliance, it will be processed immediately; A one-time reminder on the spot that the information should be corrected or the reasons for rejection should be given.
Policy basis:
Decision of the Standing Committee of the National People's Congress on amending twelve laws including the "Law of the People's Republic of China on the Protection of Cultural Relics"
"Opinions of the State Administration of Taxation on Innovating Tax Services and Management" (Shui Zongfa [2014] No. 85)
"State Administration of Taxation's Opinions on the Implementation of the State Council's Opinions on Cancellation and Delegation of a Group of Administrative Approval Projects" "Notice of Decision" (Shui Zong Fa [2014] No. 6)
"Tax Registration Management Measures" (State Administration of Taxation Order No. 36)
(2) Enter tax registration The content of certificates and tax registration information will be transferred to the next link within one working day and processed according to prescribed procedures.
Policy basis:
Confirmed by the Department and Bureau of the State Administration of Taxation.
(3) Print and issue tax registration certificates on the spot, and remind taxpayers of the procedures for receiving invoices, filing tax returns, and related qualification determinations.
Policy basis:
Confirmed by the Department and Bureau of the State Administration of Taxation.
(4) Taxpayers that are designated contact enterprises and member companies of the State Administration of Taxation need to supplementally fill in the "Designated Contact Enterprise List Information Form".
(Added based on the opinions of the Department of Large Enterprises)
(5) Taxpayers who have canceled their tax registration but not canceled their industrial and commercial registration and need to apply for tax registration again can continue to use the original taxpayer identification No. to simplify submission of information.
Policy basis:
Confirmed by the Department and Bureau of the State Administration of Taxation.
Upgrade Specifications
(1) Provide service without filling in the form.
Policy basis:
Confirmed by the Department and Bureau of the State Administration of Taxation.
(2) Provide Internet tax registration pre-application services.
Policy basis:
"Opinions of the State Administration of Taxation on Innovative Tax Services and Management" (Shui Zongfa [2014] No. 85)
"State Taxation Notice of the General Administration on Supporting Innovative Tax Services in the China (Shanghai) Pilot Free Trade Zone" (Shui Zong Han [2014] No. 298)
(3) When a taxpayer proposes to apply for tax registration, the national tax authority or the local tax authority shall After acceptance, the accepting party will handle and issue a tax registration certificate, and the taxpayer does not need to apply to the other party's tax authority for tax registration.
Policy basis:
"Opinions of the State Administration of Taxation on Innovative Tax Services and Management" (Shui Zongfa [2014] No. 85)
"State Administration of Taxation Opinions on Further Strengthening Cooperation between the State Taxation Bureau and Local Taxation Bureaus" (Guo Shui Fa [2011] No. 77)
(4) When establishing registration, you must also handle the identification of income tax collection methods, stamp tax collection methods, and general invoice types. approved.
Policy basis:
Confirmed by the Department and Bureau of the State Administration of Taxation.
(5) Provide online automatic coding service.
Policy basis:
"Notice of the State Administration of Taxation on Supporting Innovative Tax Services in the China (Shanghai) Pilot Free Trade Zone" (Shuizonghan [2014] No. 298)
"Notice of the State Administration of Taxation on Issuance" (Shuizonghan [2014] No. 545)
(6) Provide "three certificates jointly issued" and "one certificate three codes" services.
Policy basis:
"Opinions of the State Administration of Taxation on Innovative Tax Services and Management" (Shui Zongfa [2014] No. 85)
"State Taxation Several Opinions of the State Administration on Promoting the Reform of "Three Certificates into One" of Industrial and Commercial Business License, Organization Code Certificate and Tax Registration Certificate (Shui Zong Fa [2014] No. 152)
(7) Provide one-stop service in the same city Serve.
Policy basis:
Confirmed by the Department and Bureau of the State Administration of Taxation.