The tax registration certificate refers to the registration certificate issued by a taxpayer engaged in production or business operations when applying for tax registration to the competent tax authorities in the place where the production or business operations or tax obligations occur.

According to the relevant regulations of State Taxation Administration of The People's Republic of China on tax registration, only natural taxpayers need to go to the local tax, and the requirements for various groups and people are as follows:

Self-employed taxpayers, that is, individual industrial and commercial households, need to go to the local county-level national tax and local tax authorities (see/n 810346/n 810795/n 810858/n1for details.

Unit taxpayers, that is, unit taxpayers, partnerships, sole proprietorships, one-person limited liability companies and resident representative offices of foreign enterprises, need to go to the local county-level national tax and local tax authorities (see/n 810346/n 810795/n 810858/n/kloc-

Temporary business taxpayers, namely

1) A contractor or lessee who has independent production and management rights and independent financial accounting and regularly pays contract fees or rents to the employer or lessor,

2) Overseas enterprises undertake construction, installation, assembly, exploration projects and provide labor services in China,

3) Taxpayers engaged in production and business operations have not applied for industrial and commercial business licenses or have been established without the approval of relevant departments,

4) Where the legal representative or operator of a taxpayer with abnormal households in different places applies for new tax registration,

5) Chinese-funded resident enterprises registered overseas,

It must be handled by the local county-level national tax and local tax authorities (see/n 810346/n 810795/n 810858/n1559403/c1559664/content for details.

Natural person taxpayers, that is, China citizens, foreigners and people from Hong Kong, Macao and Taiwan who pay taxes in the name of natural persons, need to go to the local tax authorities at the county level (see/N 810346/N 810795/N 810858/N159403/C 66 for details.

The withholding agent must go to the local county-level national tax and local tax authorities (see/N 810346/N 810795/N 810858/N1559403/C155954/).

Note: County-level organs are equivalent to district-level organs. The specific contact information of the organ can be consulted by calling118114 after the tax payment is determined. The websites attached above are all related pages in People's Republic of China (PRC) State Taxation Administration of The People's Republic of China website, and their reliability is guaranteed.