1. According to the tax law, all individual operators must apply for tax registration certificates. 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. Taxpayers must hold tax registration certificates when opening bank accounts, applying for tax reduction, exemption, tax refund and other matters, except those that do not need to issue tax registration certificates according to regulations. Taxpayers shall publicly hang the original tax registration certificate in their production, business operation or office places and accept the inspection by the tax authorities. \x0d\ II。 Process in tax registration certificate: \x0d\ 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 property right certificate or the house lease contract. \x0d\ 2。 Fill in the tax registration application form and pay the registration certificate fee (some areas stipulate exemption). 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 it is a business enterprise that pays VAT, they should go to the IRS. 3. Those who fail to handle it within the time limit will be fined, and the tax law stipulates a fine of less than 2,000 yuan. So do it as soon as possible. \x0d\ 4。 After tax registration, contact the tax administrator actively.