? Q: How do taxpayers apply for business registration? Answer: Enterprises, branches established by enterprises in other places, places engaged in production and operation, individual industrial and commercial households and institutions engaged in production and operation (hereinafter referred to as taxpayers engaged in production and operation) shall report to the tax authorities where their production and operation are located:

(1) Taxpayers engaged in production and business operations who have obtained business licenses (including temporary business licenses) shall go through tax registration within 30 days from the date of obtaining business licenses, and the tax authorities shall issue tax registration certificates and photocopies (taxpayers who have obtained temporary business licenses shall issue temporary tax registration certificates and photocopies);

(2) If a taxpayer engaged in production or business operations has not applied for an industrial and commercial business license but has been approved by the relevant department, it shall go through the tax registration within 30 days from the date when the relevant department approves the establishment, and the tax authorities shall issue a tax registration certificate and a copy thereof;

(3) If a taxpayer engaged in production or business operations fails to apply for an industrial and commercial business license or is established without the approval of the relevant department, it shall go through the tax registration within 30 days from the date when the tax obligation occurs, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof.

Taxpayers other than state organs, individuals and mobile rural vendors without fixed production and business premises shall, within 30 days from the date of occurrence of tax obligations, apply to the tax authorities where the tax obligations occur for tax registration, and the tax authorities shall issue tax registration certificates and photocopies.