First, the tax registration certificate processing process
How to apply for a tax registration certificate? First of all, you need 2 originals and copies of the corporate ID card of the business license, 1 copy of the house lease contract, 1 copy of the business license or 1 copy of the business license, and fill in the tax registration certificate form (divided into enterprises, units, individuals, etc.). ) in the tax bureau, and need a handling fee (about 15~20 yuan). The current tax registration certificate is a combination of local tax and national tax.
A. Process of tax registration certificate for individual industrial and commercial households
How do individual industrial and commercial households apply for tax registration certificates? According to Article 15 of People's Republic of China (PRC) Tax Collection and Management Law, "Individual industrial and commercial households (hereinafter referred to as taxpayers) shall, within 30 days from the date of obtaining the business license, report to the tax authorities for tax registration with relevant documents. The tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration. "
(1) Taxpayers go to the tax service hall of the competent tax authorities to collect and fill in the tax registration form (for individual industrial and commercial households) 1 copy, and the registration form for houses, land and vehicles 1 copy.
(2) Information that taxpayers should provide (see below for the documents and information required for individual industrial and commercial households to apply for tax registration certificates)
(3) Fees for tax registration certificate
Tax registration certificate fee 10 yuan.
B. Handling process of tax registration certificate of unit taxpayer
(1) Taxpayers go to the tax service hall of the competent tax authorities to collect and fill in 1 tax registration form (applicable to taxpayers) (2 copies for joint application) and 1 registration form for houses, land and vehicles (2 copies are required for joint application).
(2) Taxpayers should provide information (see the following documents and information required for taxpayers to apply for tax registration certificates).
(3) Time limit requirements for taxpayers to handle business.
Taxpayers engaged in production and business operations shall, within 30 days from the date of obtaining the business license, or from the date of approval of the establishment by the relevant departments, or from the date of occurrence of tax obligations, obtain the tax registration form from the tax authorities, fill it out and submit it to the tax authorities for tax registration.
(four), the tax authorities promised to provide complete information within the time limit, fill in the content accurately, complete procedures, no illegal problems, and meet the conditions on the spot.
2. Documents and materials required for tax registration certificate.
How to apply for a tax registration certificate? When a taxpayer applies for a tax registration certificate, it shall truthfully provide the following documents and materials to the tax authorities according to different situations (the original documents and materials provided are for the tax authorities to review and use, in duplicate, one for the national tax authorities and one for the local tax authorities):
(1) A taxpayer shall provide the following documents and materials when handling a tax registration certificate:
1, copy of business license or original and copy of other approved practice certificates;
2. Original and photocopy of organization code certificate;
3. Original and photocopy of the certificate of registered address and actual production and operation address (property right certificate, lease agreement): if it is a self-owned property, please provide the original and photocopy of legal property right certificate such as property right certificate or sales contract; If it is a leased place, please provide the original and a copy of the lease agreement, and if the lessor is a natural person, a copy of the property right certificate is also required; If the actual production and business address is inconsistent with the registered address, please provide corresponding certificates respectively;
4. A copy of the Articles of Association;
5. Original and photocopy of the capital verification report or evaluation report issued by the competent department;
6, the legal representative (person in charge) identity card, passport or other legal documents and their copies; Paste the copy in the corresponding position of the tax registration form;
7. When a taxpayer applies for tax registration for a branch or place engaged in production or business operation established across regions (cities), it shall provide a copy of the tax registration certificate of the head office;
8, restructuring enterprises should provide the original and photocopy of the relevant restructuring approval.
(two) individual industrial and commercial households need to provide the following documents and materials for tax registration certificate:
1, copy of business license or original and copy of other approved practice certificates;
2, individual industrial and commercial households with organization code certificate, provide the original and copy of organization code certificate;
3. The original and photocopy of the owner's ID card shall be pasted in the corresponding position of the tax registration form;
4. Original and photocopy of the certificate of registered address and actual production and operation address (property right certificate, lease agreement): if it is a self-owned property, please provide the original and photocopy of legal property right certificate such as property right certificate or sales contract; If it is a leased place, please provide the original and a copy of the lease agreement, and if the lessor is a natural person, a copy of the property right certificate is also required; If the actual production and business address is inconsistent with the registered address, please provide corresponding certificates respectively;
5, individual industrial and commercial households across regions (cities) to set up branches or engage in production and business premises for tax registration, should provide a copy of the tax registration certificate of the head office.
(3) When handling the tax registration certificate, an individual partnership enterprise shall provide the following documents and materials:
1, copy of business license or original and copy of other approved practice certificates;
2. Original and photocopy of organization code certificate;
3. Original and photocopy of the certificate of registered address and actual production and operation address (property right certificate, lease agreement): if it is a self-owned property, please provide the original and photocopy of legal property right certificate such as property right certificate or sales contract; If it is a leased place, please provide the original and a copy of the lease agreement, and if the lessor is a natural person, a copy of the property right certificate is also required; If the actual production and business address is inconsistent with the registered address, please provide corresponding certificates respectively;
4. The original and photocopy of the resident ID card, passport or other legal documents to prove the identity of the person in charge, and the photocopy shall be pasted in the corresponding position of the tax registration form;
5. A copy of the tax registration certificate of the head office shall be provided when a branch established by an individual partnership enterprise across regions (cities) or a place engaged in production and operation handles tax registration.
(4) To obtain a temporary business license and tax registration certificate, the following documents and materials shall be provided:
1. Original and photocopy of temporary business license;
2. The original and photocopy of the owner's ID card shall be pasted in the corresponding position of the tax registration form;
3. Original and photocopy of the certificate of registered address and actual production and operation address (property right certificate, lease agreement): if it is a self-owned property, please provide the original and photocopy of legal property right certificate such as property right certificate or sales contract; If it is a leased place, please provide the original and a copy of the lease agreement, and if the lessor is a natural person, a copy of the property right certificate is also required; If the actual production and business address is inconsistent with the registered address, please provide corresponding certificates respectively.
(5) The tax registration certificate for contracted leasing business shall provide the following documents and materials:
1, copy of business license or original and copy of other approved practice certificates;
2. If there is an organization code certificate, provide the original and photocopy of the organization code certificate;
3. Original and photocopy of the certificate of registered address and actual production and operation address (property right certificate, lease agreement): if it is a self-owned property, please provide the original and photocopy of legal property right certificate such as property right certificate or sales contract; If it is a leased place, please provide the original and a copy of the lease agreement, and if the lessor is a natural person, a copy of the property right certificate is also required; If the actual production and business address is inconsistent with the registered address, please provide corresponding certificates respectively;
4. A copy of the relevant contract or agreement;
5. The original and photocopy of the resident ID card, passport or other legal documents of the legal representative (person in charge or owner) shall be pasted in the corresponding position of the tax registration form.
Three. Fees for tax registration certificate
According to the provisions of the Reply of Jiangsu Provincial Price Bureau and Jiangsu Provincial Department of Finance on Agreeing to the itemized charging standards for the tax registration certificate (Su Jiafei [2006] No.254 and Su Caizong [2006] No.45), the itemized charging standards for the tax registration certificate are as follows:
1. Original (including temporary) tax registration certificate: 5 yuan/certificate;
2. Original framework of tax registration certificate (including temporary): 10 yuan/Zhang;
3. Copy of tax registration certificate (including temporary) Inner core: 5 yuan/certificate;
4. Copy of the cover (including temporary) of the tax registration certificate: 5 yuan/copy;
5. Internal core of withholding tax registration certificate: 5 yuan/certificate;
6. Cover of withholding tax registration certificate: 5 yuan/piece.
For newly registered taxpayers, a full set of tax registration certificates (including the original and duplicate inner core, the original outer frame and the duplicate cover) will be issued, and the cost of tax registration certificates will be implemented according to the standards of each set of 25 yuan.
All kinds of tax registration forms shall not be charged.
For laid-off workers and college graduates engaged in self-employment, the tax registration fee and itemized fees were reduced from 1 in 2006 to 1 in February 2008.