The tax registration certificate is a registration certificate issued by a taxpayer engaged in production or business operations when applying for tax registration with the competent tax authorities in the place where the production or business operations or tax obligations occur. Taxpayers must hold tax registration certificates when opening bank accounts, applying for tax reduction, exemption, tax refund and other matters, except those that do not need to issue tax registration certificates according to regulations. Taxpayers shall publicly hang the original tax registration certificate in their production, business operation or office places and accept the inspection by the tax authorities.
According to the deployment of the State Council, starting from 20 16 12 1, the business license and tax registration certificate of individual industrial and commercial households will be integrated nationwide.
Certificate registration
At or above the county level (including the same level, the same below), the State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) are the competent tax authorities for tax registration, and are responsible for the establishment registration, change registration, cancellation registration, tax registration certificate verification, replacement, abnormal household handling, inspection registration and other related matters.
The State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) implement territorial management according to the scope of tax collection and management stipulated by the State Council, and handle tax registration by means of joint registration or separate registration. Conditional cities, the State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) can handle tax registration in accordance with the principle of "decentralized acceptance in all districts and centralized handling in the whole city".
Where the State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) jointly handle tax registration, they shall issue the same tax registration certificate stamped with the seals of the State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) to the same taxpayer.
Extended data
deadline
1. A taxpayer engaged in production or business operation shall, within 30 days from the date of obtaining the business license, apply to the competent tax authorities in the place where the production or business operation takes place or where the tax obligation occurs, fill in the tax registration form truthfully, and provide relevant certificates and materials as required by the tax authorities.
2. The withholding agent shall, within 30 days from the date of the withholding obligation, apply to the local competent tax authorities for tax withholding registration and obtain a tax withholding registration certificate; For withholding agents who have already gone through tax registration, the tax authorities can only register withholding matters on their tax registration certificates, and no longer issue tax registration certificates for withholding.
3. If the contents of the taxpayer's tax registration change, it shall report to the original tax registration authority with relevant documents within 30 days from the date when the administrative department for industry and commerce or other organs handle the change registration; If the contents of the taxpayer's tax registration change and it is not necessary to go to the administrative department for industry and commerce or other organs for registration of change, it shall, within 30 days from the date of change, report to the original tax registration authority with relevant documents.
4. In case of dissolution, bankruptcy, cancellation, etc., and the taxpayer terminates its tax obligation according to law, it shall report to the original tax registration authority for cancellation of tax registration with relevant documents, and then go through the cancellation of registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to the regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, go through the cancellation of tax registration with the original tax registration authority with relevant documents.
5. Where a taxpayer changes the tax registration authority due to the change of his domicile or business premises, he shall apply to the original tax registration authority for cancellation of tax registration before applying to the administrative department for industry and commerce or other organs for change or cancellation of registration, or before changing his domicile or business premises, and report to the local tax authorities for cancellation of tax registration within 30 days.
6. If the taxpayer's business license is revoked by the administrative department for industry and commerce or deregistered by other organs, it must report to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or deregistration; Before going through the cancellation of tax registration, taxpayers shall settle the tax payable, late payment fees and fines with the tax authorities, and hand in the cancellation invoices, tax registration certificates and other tax certificates.
7. Taxpayers engaged in production and business operations who go out to operate and stay in the same place for more than 180 days shall go through the tax registration formalities at the place of operation.
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