Taxation refers to matters related to taxation. The category of general tax includes: the concept of tax law, the essence of tax, the generation of tax and the role of tax. As one of the economic levers, tax has the functions of adjusting income distribution, promoting resource allocation and promoting economic growth.
The information required for tax change registration is as follows:
1, the original and photocopy of the changed industrial and commercial business license issued by the administrative department for industry and commerce or the certificate approved by the relevant department;
2. The original and photocopy of the Notice of Approval (Filing) of Industrial and Commercial Change Registration issued by the administrative department for industry and commerce or the change certificate approved by the relevant department;
3. Original and photocopy of the original national and local tax registration certificate;
4. Original organization code certificate (involving change clauses).
legal ground
Measures for the implementation of centralized management of tax registration
Article 4 Tax registration certificates include tax registration certificates and their duplicates, temporary tax registration certificates and their duplicates.
The tax withholding registration certificate includes the tax withholding registration certificate and its copy. Fifth tax bureaus (sub-bureaus) at or above the county level shall implement territorial management in accordance with the scope of tax collection and management stipulated by the State Council. Conditional cities can handle tax registration in accordance with the principle of "decentralized acceptance in all districts and centralized handling in the whole city". Article 7 Taxpayers must provide tax registration certificates when handling the following matters:
(1) Opening a bank account;
(2) Receiving and purchasing invoices.
When handling other tax matters, taxpayers shall show their tax registration certificates and go through the formalities after the tax authorities have examined the relevant materials. Article 3 The tax bureaus (sub-bureaus) at or above the county level are the competent tax authorities for tax registration, and are responsible for establishment registration, change registration, cancellation registration, tax registration certificate verification, replacement, abnormal household handling, audit registration and other related matters. Article 2 Enterprises, branches established by enterprises in other places, places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations shall go through tax registration in accordance with the Tax Administration Law, detailed rules for implementation and these Measures.
Taxpayers other than those mentioned in the preceding paragraph, in addition to state organs, individuals and rural mobile vendors without fixed production and business premises, shall also go through tax registration in accordance with the Tax Administration Law, detailed rules for implementation and these Measures.
Withholding agents (except state organs) who are obligated to withhold in accordance with tax laws and administrative regulations shall go through the withholding registration in accordance with the Tax Administration Law, detailed rules for implementation and these Measures.