Before the integration of the three certificates, you need to submit the accounting certificate when you apply for the tax registration certificate, but not after the integration of the three certificates. Now the tax is implemented in real-name registration system, that is, the company's business license and the accountant's ID card need to be collected in real names before you can apply for tax declaration.
According to China's Measures for the Administration of Tax Registration
Article 13 When applying for tax registration, taxpayers shall truthfully provide the following documents and materials to the tax authorities according to different situations:
(1) Industrial and commercial business license or other approved practice certificates;
(2) Relevant contracts, articles of association and agreements;
(3) Certificate of uniform code of organization;
(four) the legal representative or person in charge or the owner's identity card, passport or other legal documents.
Other relevant documents and materials that need to be provided shall be determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government.
Extended data:
Tax registration process
The types of tax registration include business registration, change registration, business suspension registration, business resumption registration, cancellation registration and inspection registration for going out for business.
Opening tax registration
Enterprises, including branches set up by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations), report to the tax authorities where production and business operations are located for tax registration.
Taxpayers engaged in production and business operations who receive business licenses (including temporary business licenses) shall apply for tax registration within 30 days from the date of receiving business licenses, and the tax authorities shall issue tax registration certificates and copies (taxpayers who receive temporary business licenses shall issue temporary tax registration certificates and copies);
When applying for tax registration, taxpayers shall truthfully provide the following documents and materials to the tax authorities according to different situations:
(1) industrial and commercial business license or other approved practice certificates;
(2) Relevant contracts, articles of association and agreements;
(3) bank account certificate;
(4) certificate of uniform code of organization;
(5) Resident ID card, passport or other legal documents of the legal representative or person in charge or the owner;
(6) Other information required by the tax authorities.
References:
Baidu Encyclopedia-Measures for the Administration of Tax Registration
References:
Baidu encyclopedia-tax registration