The competent tax authority on the tax registration certificate refers to the State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) at or above the county level, and is responsible for the establishment registration, change registration, cancellation registration, verification and replacement of the tax registration certificate, handling of abnormal households, inspection and registration and other related matters. Tax authorities in a broad sense, tax terminology, refers to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and its subordinate tax authorities, including tax authorities at all levels (in a narrow sense), customs (tariffs) and financial authorities (deed tax). Tax authorities in a narrow sense refer to tax authorities at all levels, excluding customs and financial authorities.
Legal basis: Article 54 of the Enterprise Income Tax Law of People's Republic of China (PRC). Enterprise income tax shall be paid in advance on a monthly or quarterly basis, and the enterprise shall, within 15 days after the end of the month or quarter, submit an enterprise income tax return in advance to the tax authorities; The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.