Legal analysis: companies that register small-scale taxpayers apply for business licenses at the industrial and commercial bureau, and then apply for tax registration certificates at the tax authorities. Most areas are handled directly in administrative service centers. The required materials are: 1. tax registration form; 2. A copy of the business license; 3. A copy of the tax registration certificate; 4. Organization code certificate; 5. Bank account opening license; 6. The identity certificate and photocopy of the person in charge of the company. The requirements vary from place to place, so it is recommended to consult the local IRS.

Legal basis: Article 78 of the Civil Code of the People's Republic of China provides a business license for a profit-making legal person established according to law. The date of issuance of the business license is the date of establishment of the profit-making legal person.