The tax registration certificate refers to the registration certificate issued by a taxpayer engaged in production or business operations when applying for tax registration to the competent tax authorities in the place where the production or business operations or tax obligations occur. According to the relevant laws and regulations, taxpayers must hold a tax registration certificate when handling the following matters:

(1) Open a bank account;

(2) Applying for tax reduction, exemption and refund;

(3) Apply for deferred declaration and deferred tax payment;

(4) Receiving and purchasing invoices;

(five) to apply for the issuance of tax management certificates for overseas business activities;

(6) Handling business suspension;

(7) Other relevant tax matters.

It can be seen that the tax registration certificate is very important for an enterprise. So how should taxpayers apply for tax registration certificates? The following Mande Enterprise Services will introduce the materials required for domestic enterprises and foreign-funded enterprises to apply for tax registration certificates respectively.

First, domestic enterprises need to prepare the following materials for tax registration certificate:

1. Original and photocopy of the business license of legal person;

2, the relevant authorities and departments approved the establishment of documents and copies;

3. Relevant contracts, articles of association, agreements and photocopies;

4. List of legal representatives and members of the board of directors;

5, the legal representative (person in charge) ID card, passport and a copy;

6. The original and photocopy of the unified code certificate of the organization;

7, real estate ownership documents and housing land lease contract and a copy;

8. Two copies of the application for tax registration (including the contents of the business license);

9 other documents and certificates required by the competent national tax or local tax authorities;

10, tax registration form.

Two, foreign-invested enterprises should prepare the following information for tax registration certificate:

1, a copy of the Approval Certificate issued by the government departments of People's Republic of China (PRC) and China;

2. A copy of the Legal Person Business License issued by People's Republic of China (PRC) State Administration for Industry and Commerce;

3. A copy of the approved Feasibility Study Report and Articles of Association;

4. A copy of the approved Contract (except for wholly foreign-owned enterprises);

5. The original and photocopy of the unified code certificate of the organization;

6. Two copies of the application for tax registration (including the contents of the business license);

7. Other materials required by the competent tax authorities.

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