If a business license is obtained, tax registration is carried out, and tax payment, tax treatment and general enterprise legal person are declared, the tax payer is a branch company. There is no "enterprise legal person" in the name of the business license obtained by the branch. The taxpayer is the head office.

Information required for applying for general taxpayers:

1, general taxpayer identification application report.

2. Application Confirmation Form for General VAT Taxpayers (in triplicate).

3. Original and photocopy of the business license.

4. Original and photocopy of tax registration certificate or registered tax registration certificate.

5. Original and photocopy of the capital verification report.

6. Original and photocopy of bank account opening license and organization code certificate.

7. The ID card of the legal representative (person in charge), the household registration book, the original and photocopy of the household registration certificate issued by the public security organ at the place of household registration, two one-inch photos (bareheaded recently), and notarized guarantee (provided by the enterprise unit) under special circumstances.

8. The originals and photocopies of accounting certificates, ID cards and computerized accounting training certificates of accountants and invoice administrators (tax collectors) and two one-inch photos of each person (bareheaded recently); Certified accountant (the employer and the applicant must be the same).

9. Articles of association, lease contract (office building, facade building, warehouse, factory building), agreement and other materials related to the establishment and business activities of the taxpayer. If the property right of the leased house is an individual, the original and photocopy of the property right certificate and other materials shall also be provided.

10. If a branch applies for the qualification of a general taxpayer, it shall also provide the original and photocopy of the information such as the approval of its head office as a general taxpayer by the State Taxation Bureau where the head office is located (the Application Form for the Recognition of VAT General Taxpayer and the Annual Examination Form of the head office), the approval document for the establishment of the branch and the resolution of the board of directors.

1 1, the original and photocopy of the company's purchase and sale contract.

12, bank statement or proof of funds.

13, financial system.

14. Other documents required by the competent tax authorities.