The Measures for the Administration of Tax Registration stipulates that enterprises, branches set up by enterprises in other places, places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations shall handle tax registration in accordance with the Law on the Administration of Tax Collection, the Detailed Rules for Implementation and these Measures.
When applying for tax registration, taxpayers shall truthfully provide the following documents and materials to the tax authorities according to different situations:
(1) Industrial and commercial business license or other approved practice certificates;
(2) Relevant contracts, articles of association and agreements;
(3) Certificate of uniform code of organization;
(four) the legal representative or person in charge or the owner's identity card, passport or other legal documents. Other relevant documents and materials that need to be provided shall be determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government.
Article 42 of the Measures for the Administration of Tax Registration: If a taxpayer fails to apply for tax registration, change or cancellation within the prescribed time limit, the tax authorities shall order him to make corrections within a time limit within 3 days from the date of discovery, and punish him in accordance with the provisions of the first paragraph of Article 60 of the Tax Administration Law.
If a taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit within 3 days from the date of discovery; If it fails to make corrections within the time limit, it shall be punished in accordance with the provisions of paragraphs 1 and 2 of Article 60 of the Tax Administration Law.
Extended data:
Tax registration process
Bring business license, articles of association, official seal, financial seal, legal person seal and special invoice seal.
1. Fill in the tax registration form at the national tax office.
2. The original ID card of the legal person and the legal person are present, the original ID card of the financial controller, the original accounting certificate and myself are present, and the original ID card of the tax collector and myself are present. General taxpayers Many tax bureaus require two accounting certificates, please pay attention.
3. The accounting system is put on record, which can be done directly in the online cloud tax office, provided that the real name has been certified.
4. The tripartite agreement is signed. If you already have an account opening license, just provide the account opening license. Tripartite agreements can also be made in the online cloud tax office. Print out three copies, stamped by the tax bureau, stamped by the enterprise, and then stamped by the bank. Then return to the tax office lobby for confirmation.
Tripartite agreement is an automatic deduction agreement signed by tax bureau, enterprise and enterprise bank, that is, direct deduction can be made on the platform of tax bureau (including lobby, cloud tax office, tax carrying treasure, etc.).
After the above work, the tax registration has been basically completed.
Tax registration standard-China government network