Opening a shop requires tax registration. Individual industrial and commercial households have tax exemption policies, but they must apply for tax registration certificates. Taxpayers engaged in production and operation shall, within 30 days from the date of obtaining the business license, report to the local tax authorities for tax registration with relevant documents. Taxpayers other than state organs and individuals shall apply to the local competent tax authorities for tax registration with relevant certificates within 30 days from the date of tax payment obligation.

Tax registration by tax authorities:

1. Taxpayers engaged in production and business operations shall go through the tax registration within 30 days from the date of obtaining the industrial and commercial business license, and the tax authorities shall issue the tax registration certificate and its photocopy;

2. Taxpayers engaged in production and business operations who have not applied for industrial and commercial business licenses but have been established with the approval of the relevant departments shall go through tax registration within 30 days from the date of approval of the establishment by the relevant departments, and the tax authorities shall issue tax registration certificates and photocopies;

3. If a taxpayer engaged in production or business operations fails to apply for an industrial and commercial business license or is established without the approval of the relevant department, it shall go through the tax registration within 30 days from the date when the tax obligation occurs, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;

4. The lessee who has the right of independent production and management, independent financial accounting, and regularly pays the contract fee or rent to the employer or lessor shall, within 30 days from the date of signing the contract, apply to the tax authorities in the place where the contracted leasing business takes place for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;

5. Overseas enterprises that contract construction, installation, assembly, exploration projects and provide labor services within the territory of China shall, within 30 days from the date of signing the project contract or agreement, apply to the tax authorities where the project is located for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy.

Legal basis: Article 17 of the Regulations of People's Republic of China (PRC) Municipality on Individual Industrial and Commercial Households.

After obtaining a business license, individual industrial and commercial households shall go through tax registration according to law.

Where the contents of the tax registration of individual industrial and commercial households change, the tax registration shall be changed or cancelled according to law.