1. Apply for business license of cooperative legal person;

2. Handle the official seal of the cooperative;

3. Apply for the unified code certificate of the organization;

4. Apply for tax registration certificate;

5. Handle bank account opening and account number.

Tax declaration refers to reporting to the tax authorities and handling relevant tax procedures.

Taxation refers to a normative form in which the state participates in the distribution of social products compulsorily and free of charge according to law in order to provide public goods to the society and meet the common needs of the society, and obtains fiscal revenue. Taxation is a very important policy tool.

Taxation is the most important income form and source of national finance. The essence of taxation is a special distribution relationship formed by the state to meet the needs of the public, rely on the strength of the public, participate in the distribution of national income in accordance with the standards and procedures prescribed by law, and forcibly obtain fiscal revenue. It embodies a specific distribution relationship between the state and taxpayers in the collection and distribution of tax benefits under a certain social system.

The tax features are as follows:

1, required. The compulsion of taxation means that the state, as a social manager, relies on political power and political power to levy taxes by issuing laws or decrees;

2. It's free. The unpaid nature of taxation means that part of the income of social groups and social members is transferred to the state through taxation, and the state does not pay any remuneration or cost to taxpayers;

3. The fixity of taxation refers to taxation according to the standards stipulated by national laws and regulations, that is, taxpayers, tax objects, tax items, tax rates, tax calculation methods and time limits, etc. , are stipulated in advance by tax laws and regulations, have a relatively stable probation period, and are fixed continuous income.

The tax objectives are as follows:

1, turnover tax. Turnover tax is a tax levied on commodity production circulation and non-production circulation. Turnover tax is the main tax in China's tax structure.

2. Income tax. Income tax, also known as income tax, refers to a tax with various incomes as the object of taxation;

3. Behavior tax. Behavior tax refers to a kind of tax that takes some specific behaviors of taxpayers as the object of taxation;

4. Resource tax. Resource tax refers to a tax levied on units and individuals engaged in resource development in China. In China's current tax system, resource tax, land value-added tax, cultivated land occupation tax and urban land use tax all belong to resource tax.

legal ground

People's Republic of China (PRC) tax collection management law

Article 32 If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order him to pay the tax within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue payment.