1. the objects for handling business opening tax registration are all kinds of enterprises, branches established by enterprises in other places, individual industrial and commercial households, places engaged in production and business operations, institutions and other taxpayers. (hereinafter referred to as the taxpayer).
2. The object of changing tax registration: all kinds of taxpayers whose tax registration contents have changed.
3. The object of tax registration for suspension or resumption of business: all kinds of taxpayers who have suspended or resumed business.
4. The object of cancellation of tax registration: all kinds of taxpayers who have terminated their tax obligations according to law due to dissolution, bankruptcy, cancellation and other circumstances.
5. The object of tax registration for going out for business inspection: all kinds of taxpayers who go to other counties (cities) for production and operation.
6. The object of tax registration for withholding and remitting: units and individuals who are obligated to withhold (collect) and remit according to laws and administrative laws and regulations.
7. The object of tax registration for adjustment tax on investment in fixed assets: units and individuals who are obligated to pay adjustment tax on investment in fixed assets according to laws and administrative regulations.
8. The object of tax registration for basic information of foreigners: withholding agents who employ foreigners (including foreigners, stateless persons and people from Hong Kong, Macao and Taiwan).
9. The object of tax registration certificate verification and replacement: taxpayers with various tax registration certificates issued by tax authorities.
1. The target of abnormal household management: taxpayers who have registered for tax and failed to file tax returns with the tax authorities for three consecutive months without justifiable reasons.
except for the above personnel, others may not apply for tax registration.