It is impossible for an enterprise without business to apply for a business license without tax registration. Tax registration should be handled within 30 days after obtaining the business license. Failing to go through tax registration within the prescribed time limit, a fine of 2000 yuan may be imposed; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan shall be imposed.

According to Article 10 of the Measures for the Administration of Tax Registration, 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 (hereinafter referred to as taxpayers engaged in production and business operations) shall apply for tax registration with the local 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 tax registration certificates and photocopies;

(2) If a taxpayer engaged in production or business operations has not applied for an industrial and commercial business license but has been approved by the relevant department, it shall go through the tax registration within 30 days from the date when the relevant department approves the establishment, and the tax authorities shall issue a tax registration certificate and a copy thereof;

The Measures for the Administration of Tax Registration was promulgated on February 65438, 2003 by Order No.7 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Order No.36 20 14+02.27, the decision of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on amending the Measures for the Administration of Tax Registration. The Measures are divided into general principles, registration of establishment, registration of change, registration of suspension of business, registration of resumption of business, cancellation of registration, inspection and registration of going out for business, license management, handling of abnormal households and legal liability. Article 49 of these Rules shall be interpreted by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and shall come into force as of February 6, 2004.

Extended Information "Measures for the Administration of Tax Registration"

Article 8 The State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) shall regularly inform each other about tax registration, provide each other with taxpayer registration information in a timely manner, and strengthen tax registration management.

Article 9 Taxpayers must provide tax registration certificates when handling the following matters:

(1) Opening a bank account;

(2) Receiving and purchasing invoices.

When handling other tax matters, taxpayers shall show their tax registration certificates and go through the formalities after the tax authorities have examined the relevant materials.

Baidu Encyclopedia-Measures for the Administration of Tax Registration