Enterprises, branches established by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register and issue tax registration certificates on the day they receive the declaration.
Article 12 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection
Taxpayers engaged in production and business operations shall, within 30 days from the date of obtaining the business license, apply for tax registration with the competent tax authorities in the place where the production and business operations or tax obligations occur, fill in the tax registration form truthfully, and provide relevant documents and materials as required by the tax authorities.
Article 15 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection:
Taxpayers who change the tax registration authority due to the change of their domicile or business place shall report 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 the change of domicile or business place, and report to the local tax authority for cancellation of tax registration within 30 days.
Four, "tax registration management measures" (State Taxation Administration of The People's Republic of China DecreeNo. seventh, thirty-sixth amendments) fifth:
The State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) shall implement territorial management in accordance with 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 treatment in the whole city".
Five, "tax registration management measures" (State Taxation Administration of The People's Republic of China DecreeNo. seventh, thirty-sixth amendments) tenth:
Enterprises, branches established by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall report to the tax authorities where production and business operations are located for tax registration.
VI. Paragraph 2 of Article 10 of the Measures for the Administration of Tax Registration (State Taxation Administration of The People's Republic of China Decree No.7 and No.36 Revision):
Taxpayers engaged in production and business operations who have not applied for industrial and commercial business licenses or been established without the approval of relevant departments shall apply for tax registration within 30 days from the date of tax payment obligations, and the tax authorities shall issue temporary tax registration certificates and copies.
Seven, "tax registration management measures" (State Taxation Administration of The People's Republic of China DecreeNo. seventh, thirty-sixth amendments) twenty-ninth:
Taxpayers who change the tax registration authority due to the change of their domicile or business place shall, before applying to the administrative department for industry and commerce or other organs for the change or cancellation of registration, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials, and report to the tax authorities in the place where they moved for tax registration within 30 days from the date of cancellation of tax registration.
Eight, "tax registration management measures" (State Taxation Administration of The People's Republic of China DecreeNo. seventh, thirty-sixth amendments) forty-fifth:
Taxpayers and withholding agents who, in violation of the provisions of these measures, refuse to accept the tax authorities' handling, the tax authorities may collect their invoices or stop selling them.
Nine, "the people's Republic of China on tax collection and management law" sixtieth paragraph 1:
If a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed:
(1) Failing to apply for tax registration, change or cancellation of registration within the prescribed time limit.