Answer: A

The scope of tax registration: (1) Enterprises and self-employed individuals who implement independent economic accounting and issue business licenses with the approval of the industrial and commercial department. Enterprises include state-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises, foreign-invested enterprises, foreign enterprises, Hong Kong, Macao and Taiwan-invested enterprises and other enterprises. Self-employed businesses are urban and rural individual industrial and commercial households that have been approved by the national industrial and commercial administration department to open their business. (2) Institutions and social groups that obtain corporate business licenses. Including economic entities organized by agencies, groups, troops, schools and other institutions engaged in production and operation. (3) Branches established by enterprises in other places and places engaged in production and operation. Including various branches, branches, sub-stations, product distribution offices, maintenance service points, etc. (4) Units and individuals not engaged in production and business operations that have tax obligations according to law, such as units and individuals that pay property tax and land use tax. In addition to the above-mentioned enterprises, institutions and individuals, other entities and individuals that temporarily obtain taxable income or engage in taxable activities, as well as those that only pay personal income tax and vehicle and vessel use tax, do not need to apply for tax registration or only register without issuing a certificate.