I. Regular tax registration (issuance of tax registration certificate)
(1) Handling place: Tax Service Hall of Administrative Examination and Approval Center.
(2) Application conditions:
Taxpayers shall, within 30 days from the date when the administrative department for industry and commerce or other organs handle the change registration, apply to the administrative examination and approval center or the original tax registration authority for the change tax registration with relevant documents; If the contents of a taxpayer's tax registration change, it is not necessary to go to the administrative department for industry and commerce or other organs for registration of change, and it should also go to the administrative examination and approval center or the original tax registration authority for registration of change with relevant documents within 30 days from the date of change.
(3) Information requirements:
1. When an enterprise taxpayer applies for the change of general tax registration, it shall submit the tax registration change form to the competent tax authorities and provide the following information.
(1) If the taxpayer's name changes, it shall provide:
① Original and photocopy of the changed business license; ② Original and photocopy of organization code certificate;
③ Original and photocopy of tax registration certificate.
(2) Where the legal representative is changed, it shall provide:
① Original and photocopy of the changed business license;
② A copy of the resolution of the company's shareholders' meeting or the letter of appointment issued by the superior competent department;
(3) The original and photocopy of the identity certificate of the legal representative after the change;
(4) The original and photocopy of the tax registration certificate.
(3) If the registered address is changed, it shall provide:
① Original and photocopy of the changed business license;
(2) The original and photocopy of the certificate of the new registered address and production and business address (property right certificate and lease agreement). If the lessor is an individual, provide a copy of the property right certificate; If it is a self-owned property, it is necessary to provide the original and photocopy of the legal property right certificate such as the property right certificate or the sales contract;
③ Original and photocopy of tax registration certificate.
(four) to change the business scope, it shall provide:
① Original and photocopy of the changed business license;
② Original and photocopy of tax registration certificate.
(5) Where the registration type and company nature are changed, relevant information shall be provided as appropriate in addition to the original and photocopy of the tax registration certificate. In case of enterprise restructuring, the approval documents of relevant departments shall be provided.
The second is to change tax registration across regions.
(1) Handling place: Tax Service Hall of Administrative Examination and Approval Center.
(2) Application conditions:
Taxpayers between urban branches and county (city) tax bureaus need to change the competent tax authorities due to the change of actual business address, and need to be transferred to professional management branches due to real estate, construction, transportation and other reasons, which belong to this business scope. Cross-regional change registration business includes transfer-out business processing and transfer-in business processing. Cross-city, county (city) change the competent tax authorities, in accordance with the measures and requirements for the administration of tax registration, the competent tax authorities in the place of emigration shall handle the cancellation of registration, and the competent tax authorities in the place of emigration shall handle the registration of establishment.
(3) Information requirements:
(1) tax registration change form;
(2) The original and photocopy of the changed business license;
(3) The original and photocopy of the changed organization code certificate;
(4) the resolution and supporting documents of the taxpayer to change the contents of the tax registration;
(5) The original and photocopy of the tax registration certificate;
(6) Other materials required by the tax authorities (such as invoice receiving and purchasing books, entrustment vouchers, tickets, etc.). ).
(4) Time limit for processing: window acceptance, meeting the requirements, and settlement on the same day.
(5) Precautions:
(1) A taxpayer's application for cross-regional tax registration change was accepted on the spot by the tax service office with complete information.
(2) The administrator of the internal circulation emigration branch shall review and confirm, complete the preparation of emigration data, and sign the opinions of the emigration branch supervisor.
(3) The data is internally transmitted to the administrative examination and approval center, which is responsible for completing the system operations involved in the cross-regional change business.
(4) The taxpayer holds an application form for tax registration change that has been approved and meets the requirements by the branch office where he moves out, and the administrative examination and approval center settles it on the spot.