According to the current Code of Tax Administration 1.0 in State Taxation Administration of The People's Republic of China, individual industrial and commercial households need the original and photocopy of business license, the original and photocopy of owner's ID card and official seal.

For enterprise taxpayers, it is also necessary to provide copies of the articles of association and resolutions of the shareholders' meeting, the original and photocopy of the organization code, and the original and photocopy of the identity documents of legal persons, financial personnel and tax personnel.