One is taxpayers who have obtained business licenses to engage in production and operation, including enterprises, branches established by enterprises in other places and places to engage in production and operation, individual industrial and commercial households and institutions engaged in production and operation;

The other category is taxpayers other than state organs, individuals and mobile rural vendors without fixed production and business premises, who apply for tax registration with the tax authorities in the place where the tax obligation occurs within 30 days from the date when the tax obligation occurs.

In addition, withholding agents who are legally responsible for withholding and collecting taxes should also register tax withholding according to law. & lt！ -end->；