1. The materials required for an enterprise to apply for tax registration certificate include: copy of business license, organization code certificate, articles of association, capital verification report, proof of registered address and production and operation address, ID card of legal representative (person in charge), passport or other legal documents to prove identity, etc. You also need to fill out the application form for tax registration certificate.
2. The materials required by individual industrial and commercial households for tax registration include: business license or other approved practice registration documents, resident identity card, passport or other legal documents that can prove their identity, proof materials of production and business premises, application form for tax registration certificate, and other documents required by tax authorities.
However, at present, the three certificates are combined, that is, the previous industrial and commercial business license, organization code certificate and tax registration certificate are combined into one, and the tax registration certificate is no longer required.
Article 15 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, 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.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.