1, taxpayers need to apply for tax registration within 30 days from the date of obtaining the industrial and commercial business license. ?

2. If a taxpayer fails to apply for a business license but is established with the approval of the relevant departments, it shall apply for tax registration within 30 days from the date when the relevant departments approve the establishment.

3. A taxpayer who fails to apply for a business license and design without the approval of relevant departments shall apply for tax registration within 30 days from the date of tax payment obligation. ?

4. The lessee who has the right to independent production and management, makes independent financial accounting and regularly pays rent to the lessor shall, within 30 days from the date of signing the lease contract, apply to the tax authorities for tax registration. If an overseas enterprise contracts for construction, installation and provision of labor services within the territory of China, it shall, within 30 days from the date of signing the project, apply to the tax authorities where the project is located for tax registration.

Materials to be prepared for tax registration of a new company:

1, industrial and commercial business license or other approved practice certificates;

2. Relevant contracts, articles of association and agreements;

3, the legal representative or person in charge of the resident identity card, or other legal documents;

4. Other relevant documents and materials required by the competent tax authorities.

Extended materials for tax registration:

(1) Time for handling the business opening tax registration.

Taxpayers engaged in production and business operations shall, within 30 days from the date of obtaining the business license, take the initiative to report to the state tax authorities for tax registration according to law.

(2) Taxpayers who do not need to obtain a business license according to the regulations shall, within 30 days from the date of approval by the relevant departments, or within 30 days from the date of tax payment obligations, take the initiative to report to the competent national tax authorities for tax registration according to law.

(2) the place where the business opening tax registration is handled.

① Tax paying enterprises and institutions shall apply to the local competent national tax authorities for tax registration.

(2) branches and places engaged in production and business operations established by tax-paying enterprises and institutions across counties (cities) and districts, in addition to the head office reporting to the local competent national tax authorities for tax registration, branches should also report to the local competent national tax authorities for tax registration.

(3) individual industrial and commercial households with fixed production and business premises shall apply to the competent national tax authorities for tax registration; Mobile individual industrial and commercial households shall apply for tax registration with the competent national tax authorities where their household registration is located.

(4) For taxpayers engaged in contracting and leasing business without a business license, they shall report to the competent national tax authorities in the place of business for tax registration.

(3) Go through the formalities of tax registration for business opening.

The taxpayer must submit a written application report and provide the following relevant documents and materials.

Business license.

Articles of association, contracts and agreements.

Proof of bank account number.

Legal representative or owner's resident ID card, passport or home visit permit and other legal documents.

Certificate from the tax authorities of the country where the head office is located.

Other relevant documents and materials required by the state tax authorities.

② Fill in the tax registration form. After receiving the tax registration form or the registered tax registration form, the taxpayer shall truthfully fill in the tax registration form item by item in accordance with the provisions, affix the seal of the enterprise, and submit the tax registration form or the registered tax registration form to the competent national tax authorities after being signed by the legal representative or the owner.

Branches established by enterprises in other places or places engaged in production and business operations shall also truthfully fill in the name, address, legal representative, main business scope, financial controller, etc. of the head office item by item in accordance with the provisions.

③ Obtain the tax registration certificate. If the tax registration form or registered tax registration form submitted by a taxpayer and the relevant documents and materials provided are examined by the competent national tax authorities and reported to the relevant national tax authorities for approval to register, it shall obtain the tax registration certificate or registered tax registration certificate and its copy from the competent national tax authorities within the prescribed time limit, and pay the management fee according to the regulations.

Baidu encyclopedia-tax registration