Process of tax registration certificate for individual industrial and commercial households
1. Audited
(1) Check whether the taxpayer belongs to the jurisdiction, and if it refuses to belong to the jurisdiction, inform the taxpayer to register with the tax authorities in the jurisdiction;
(2) to review whether the taxpayer's attached information is complete, whether the tax registration form is complete and accurate, and whether the seal is complete;
(3) Check whether the contents filled in the taxpayer's tax registration form are consistent with the attached materials, whether the original and the copy are consistent, whether the copy is marked with the words "consistent with the original" and signed by the taxpayer, and return the original to the taxpayer after verification;
(4) If the paper materials are incomplete or the contents filled in are not in conformity with the provisions, the taxpayer shall be informed to make corrections or re-fill them at one time;
(5) Enter the taxpayer identification number correctly according to the rules for compiling the taxpayer identification number;
(6) The system automatically detects the taxpayer's repeated registration, overdue registration and whether the owner has abnormal household records;
(7) If the application is repeated, it will be transferred to the workflow of re-applying for tax registration; Taxpayers who apply for tax registration within the time limit shall review the basic information of registration and enter the illegal treatment; If the owner has an abnormal escape record in the system, he will not accept his application for tax registration, and inform the taxpayer to collect it from the original competent tax authority of the taxpayer identified as an abnormal household;
(8) In case of doubt about the documents and materials submitted, the taxpayer should print the Notice of Acceptance of Tax Documents (CTAISV 1. 1) or the receipt of acceptance of documents (CTAISV2.0), and make corresponding documents to inform the local tax source management department to conduct on-the-spot investigation. After investigation and verification by the local tax source management department, within 15 working days.
If there is no mistake in the audit, sign the tax registration form submitted by it and mark the date of acceptance and approval, and enter the approved tax registration information into the system.