According to the Measures for the Administration of Tax Registration
Article 2 Enterprises, branches established by enterprises in other places, places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations shall go through tax registration in accordance with the Tax Administration Law, the Detailed Rules for Implementation and these Measures.
Taxpayers other than those mentioned in the preceding paragraph, in addition to state organs, individuals and mobile rural vendors without fixed production and business premises, shall also go through tax registration in accordance with the Tax Administration Law, Detailed Rules for Implementation and these Measures.
Withholding agents (except state organs) who have the obligation to withhold tax according to the provisions of tax laws and administrative regulations shall register tax withholding in accordance with the Tax Administration Law, the Detailed Rules for Implementation and these Measures.
Article 40 If a taxpayer who has gone through the tax registration fails to declare and pay taxes within the prescribed time limit, and fails to make corrections within the time limit after being ordered by the tax authorities, the tax authorities shall send personnel to conduct on-the-spot inspection. If there is no whereabouts and it is impossible to force him to fulfill his tax payment obligations, the inspectors will make an abnormal household confirmation and store it in the taxpayer's file, and the tax authorities will suspend the use of his tax registration certificate, invoice receiving book and invoice.
Article 41 If a taxpayer has been listed as an abnormal household for more than three months, the tax authorities may declare his tax registration certificate invalid, and the tax payable shall still be pursued according to the provisions of the Tax Administration Law and its Detailed Rules for Implementation.
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According to the Measures for the Administration of Tax Registration
Article 43 A taxpayer who defrauds a tax registration certificate by providing false certification materials shall be fined not more than 2,000 yuan; If the circumstances are serious, a fine of more than 2000 yuan 10000 yuan shall be imposed. Taxpayers suspected of other illegal acts shall be dealt with according to the provisions of relevant laws and administrative regulations.
Article 44 If the withholding agent fails to register the withholding tax in accordance with the provisions, the tax authorities shall order him to make corrections within a time limit within 3 days from the date of discovery, and may impose a fine of less than 1000 yuan.
Article 45 If a taxpayer or withholding agent violates the provisions of these Measures and refuses to accept the handling by the tax authorities, the tax authorities may collect their invoices or stop selling them.
Article 46 If a tax official engages in malpractices for personal gain or neglects his duty, goes through the relevant formalities of tax registration for taxpayers in violation of the provisions of these Measures, or abuses his power to deliberately make things difficult for taxpayers and withholding agents, he shall be transferred from his post and given administrative sanctions according to law.
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