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Four essences of taxation
Legal analysis:

Where the contents of the taxpayer's tax registration change, it shall apply to the original tax registration authority for the change of tax registration. Taxpayers who submit complete documents and materials related to the change of registration shall truthfully fill in the tax registration change form and accept it after examination and approval by the tax authorities. If it does not meet the requirements, the tax authorities shall notify it to make corrections. The tax authorities shall, within 30 days from the date of acceptance, examine and handle the change of tax registration. If the contents of the taxpayer's tax registration form and tax registration certificate change, the tax authorities shall renew the tax registration certificate according to the changed contents; If the contents of the taxpayer's tax registration form have changed but the contents of the tax registration certificate have not changed, the tax authorities shall not issue a new tax registration certificate.

Legal basis:

Article 7 of the Company Law of People's Republic of China (PRC) shall be issued 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.