1. Within 30 days from the date of obtaining the business license, apply to the district or county tax authorities where the household registration is located and obtain the tax registration certificate.
Two, the field to Beijing or the city across regions and counties in different places, should be within 30 days from the date of receiving the business license, to the business location of the district and county tax authorities to apply for tax registration, to obtain a temporary tax registration certificate.
The tax registration certificate must be hung in the obvious position of the household business premises. The tax registration certificate is only for the taxpayer's own use and may not be lent or transferred. Article 4 Where a taxpayer changes the name of an enterprise, the name of an operator, the place of business, the mode of operation and the scope of business, it shall, within 30 days from the date when the change is approved by the administrative department for industry and commerce, apply to the tax authority that originally issued the tax registration certificate (hereinafter referred to as the competent tax authority) for registration of change and obtain a new tax registration certificate. Article 5 Where a taxpayer needs to suspend business for more than 1 month, it shall go through the business suspension registration with the competent tax authorities before the business suspension, and return the tax registration certificate and unused invoices; When resuming business, you should get the original tax registration certificate and invoice from the competent tax authorities before business. Article 6 When a taxpayer closes its business, it must go through the formalities of closing its business with the administrative department for industry and commerce on the strength of the Certificate of Settlement of Taxable Amount issued by the tax authorities, and go through the formalities of canceling the tax registration certificate with the competent tax authorities within 30 days from the date of approval of closing its business. Article 7 A taxpayer shall apply to the competent tax authorities for tax assessment, and the competent tax authorities shall assess the applicable taxes, tax items, tax rates, tax basis, tax payment period, collection methods and accounting methods, and issue a tax assessment manual.
If the tax assessment items are changed, it shall report to the competent tax authorities and revise the tax assessment manual within 15 days from the date of change. Article 8 The method of tax collection shall be determined by the competent tax authorities in accordance with the provisions of tax laws and regulations and the specific conditions of taxpayers.
First, audit collection. If a partnership enterprise or its employees are engaged in production or business operation, or the monthly income from production or business operation is more than RMB 10000 or the income from labor service is more than RMB 5,000 (inclusive), unless there are practical difficulties and approved by the competent tax authorities, they should establish accounts according to the double-entry bookkeeping method, declare their business income, and collect taxes after verification by the competent tax authorities.
Second, declare a fixed rate collection. If the monthly income from production and operation is less than 10000 yuan or the income from labor service is less than 5,000 yuan, and the income is unstable, unless there are practical difficulties and approved by the competent tax authorities, an account shall be established according to the single accounting method, and the operating income shall be declared. After the approval of the competent tax authorities, the tax shall be levied at the prescribed tax rate.
Third, regular quota collection. If the monthly production and operation income is less than 10000 yuan or the service income is less than 5000 yuan, and the income is stable, an operation income register shall be established. The competent tax authorities shall review their operating income quarterly or semi-annually, and collect taxes according to the assessed income and the prescribed tax rate.
When the taxpayer's operating income is higher than or lower than 30% of the approved income, it shall truthfully declare it and decide to pay taxes or refund taxes after verification by the competent tax authorities. Article 9 Units entrusted by tax authorities to collect, withhold and pay taxes must fulfill their obligations of collecting, withholding and paying taxes in accordance with regulations. Article 10 Taxpayers must declare and pay taxes to the competent tax authorities in accordance with the following provisions.
First, the implementation of audit collection, should be within 7 days from the date of the end of the month, submit the tax return; Pay product tax, value-added tax and business tax on a monthly basis; Submit tax returns and related financial statements within 0/5 days after the end of the quarter (within 20 days after the end of the year), and pay income tax quarterly. Final settlement at the end of the year.
Two, the implementation of the declaration of fixed collection and regular fixed collection, should be within 7 days after the end of the month, submit the tax return, pay monthly product tax, value-added tax, business tax and income tax.
Three, other taxes and taxes payable, should be paid in accordance with the provisions of the competent tax authorities.
Four, can not accurately provide operating income, by the competent tax authorities to determine the tax payable and pay within a time limit.
Five, according to the provisions of the tax law can be reduced or exempted, must truthfully fill in the application for tax reduction and exemption to the competent tax authorities. If the tax reduction or exemption is approved, the tax return and related materials shall be submitted in accordance with the provisions. After the expiration of tax reduction or exemption, tax shall be paid according to law. Article 11 Taxpayers must strictly implement the Interim Measures for the Administration of National Invoices and the Interim Measures for the Administration of Beijing Invoices. Engaged in catering, photography (including rolling, printing), clothing processing, repair services, must fill in the special invoices for individual industrial and commercial households one by one according to the operating income items, and shall not leak or refuse to open them. Engaged in other industries, must use the special invoices for individual industrial and commercial households or invoices stipulated by the tax authorities.