According to the Law of the People's Republic of China on the Administration of Tax Collection, enterprises and individual industrial and commercial households (hereinafter referred to as taxpayers) shall, within 30 days from the date of obtaining their business licenses, report to the tax authorities for tax registration with relevant certificates.
If it is a taxpayer paying value-added tax, it needs to apply to the competent country or place for tax registration certificate; If a taxpayer pays business tax, he only needs to apply to the competent local taxation bureau for a tax registration certificate. The procedures for handling the tax registration certificate for national tax are the same.
Extended data:
Conditions that should be met
1. Unemployed people in cities and towns, villagers in rural areas and other personnel permitted by national policies who have the ability to operate may apply for engaging in individual industrial and commercial operations;
2. The applicant must have the capital, business site, business ability and business technology corresponding to the business project.
Materials to be submitted
(1) The applicant submits a written application report;
(2) the identity certificate of the applicant;
1, urban unemployed youth and other unemployed people should hold the unemployment certificate issued by the labor department;
2, retired, retired personnel should hold a certificate of retirement, early retirement by the unit retirement certificate;
3, dismissal (including leave without pay), should hold the certificate of approval of the original unit;
4, laid-off workers, should hold the employment certificate of the labor department;
5, rural villagers, should hold the local township (village) certificate. The above-mentioned personnel must hold their identity cards when registering, and foreign personnel must also hold temporary residence permits issued by the public security department of this Municipality and family planning certificates of floating population issued by the health certification department (18 years old and under 50 weeks old).
(three) the application form for the registration of individual industrial and commercial households;
(4) Proof of business site:
1, the use of private houses (non-residential) should be submitted to the property ownership certificate, and the property owner takes this house as the proof of business use;
2, the use of public houses for personal use should be submitted to the housing management department of the housing reform certificate;
3. If the business premises are rented, the house lease agreement and the house property right certificate shall be submitted;
4, business premises in the roadside lane mouth, should be submitted to the traffic, city or urban construction departments to occupy the road permit or approval;
(five) to apply for the production and operation of industries or varieties specified by the state, the license or the approval documents of the relevant departments shall be submitted;
(six) to employ employees, the labor contract signed with the employees and the identity certificate of the employees shall be submitted;
(seven) other documents that should be submitted by the registration authority.
References:
Business License-Baidu Encyclopedia