Legal analysis: Taxpayers engaged in production and operation according to regulations shall go through tax registration within 30 days from the date of obtaining the business license. If the tax registration is not handled, the tax bureau may suspend business for rectification on the grounds of tax investigation.

Legal basis: A company established according to law in Article 7 of the Company Law of People's Republic of China (PRC) shall be issued a business license by the company registration authority. The date of issuance of the business license of the company is the date of establishment of the company. The company's business license shall specify the company's name, domicile, registered capital, business scope, name of legal representative and other matters. Where the matters recorded in the company's business license change, the company shall register the change according to law, and the company registration authority shall issue a new business license.