As the office of the fixed business households going out for business activities, the firm applies to the local competent tax authorities for issuing the tax management certificate of going out for business activities, and submits the copy of the tax registration certificate and the second, third and fourth copies of the tax management certificate of going out for business activities, together with the delivered goods or business items, to the tax authorities at the place of sale for inspection.

The tax authorities at the place of sale shall inspect the goods that have arrived and the goods listed in the tax management certificate of going out for business activities. Taxpayers shall, after the expiration of the validity period of approval, report to the tax authorities at the place of sale. After finding out the sales situation, the tax authorities at the place of sale should fill in the relevant columns of sales operation and submit them for retention.

The office applies to the tax authorities of the place of sale for receiving and purchasing invoices, and goes through the declaration formalities with the tax authorities of the place of sale on a monthly basis. Finally, the office shall report and pay taxes to the competent tax authorities where the institution is located on the strength of the tax management certificate for business activities.

Extended data:

When a foreign enterprise or economic organization establishes an office (or representative office) in Chongqing, it shall provide the following written documents:

1. An application signed by the chairman or general manager of the enterprise;

2. Legal business certificate (copy) issued by the relevant authorities in the country where the enterprise is located;

3. The capital credit certificate issued by the bank with which the enterprise has business dealings (original);

4. The power of attorney, resume and identity certificate of the chief representative signed by the chairman or general manager of the enterprise (copy);

5. Fill in the Application Form for the Establishment of the Resident Representative Office of Foreign Enterprises and the Declaration Form for the Personnel of the Resident Representative Office of Foreign Enterprises;

Other materials deemed necessary by the examination and approval authority.

Baidu encyclopedia-office