Legal analysis: The tax treatment process of the new company is: 1. Handle tax registration within 30 days from the date of obtaining the industrial and commercial business license; 2. Submit the business license, articles of association, unified code certificate of organization, legal certificate of legal representative and other materials; 3. Fill in the tax registration form truthfully; 4, in line with the conditions, the issuance of tax registration certificate. Enterprise tax returns are divided into small-scale taxpayers and general taxpayers. Usually, the tax declaration process of small-scale taxpayers and ordinary taxpayers is basically the same, but the tax rate and tax calculation method are different.

Legal basis: Article 15 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, enterprises, branches engaged in production and business operations established by enterprises in other places and places, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate. The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.