Enterprises, branches established by enterprises in other places, 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 apply to the local tax authorities for tax registration:

(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;

(4) The lessee who has the right to independent production and operation, conducts independent financial accounting, and regularly pays the contract fee or rent to the employer or lessor shall, within 30 days from the date of signing the contract, apply to the tax authorities of the contracted place for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;

(5) If a taxpayer engaged in production or business operation goes out for business operation and has been in the same county (city) for more than 180 days continuously since the date of actual operation or provision of labor services, it shall, within 30 days from the date of expiration, apply to the tax authorities where the production or business operation is located for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;

Extended data:

The types of tax registration include business registration, change registration, business suspension registration, business resumption registration, cancellation registration and business inspection registration.

I. Tax Registration for Business Opening

Enterprises, including branches, individual industrial and commercial households and institutions engaged in production and operation established by enterprises in other places and places engaged in production and operation (hereinafter referred to as taxpayers engaged in production and operation), shall apply to the tax authorities where the production and operation are located for tax registration.

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. When handling tax registration, taxpayers shall truthfully provide the following documents and materials to the tax authorities according to different situations:

(1) industrial and commercial business license or other approved practice certificate;

(2) Relevant contracts, articles of association and agreements;

(3) bank account certificate;

(4) Certificate of uniform code of organization;

(5) Resident ID card, passport or other legal documents of the legal representative or person in charge or the owner;

(6) Other materials required by the tax authorities. ?

Three. Change of tax registration

Changing tax registration refers to a tax registration procedure that taxpayers declare to the tax authorities when the contents of tax registration have changed significantly.

Taxpayers handling tax changes should include: changing the name of the unit, changing the legal representative, changing the residence and business premises (not involving the change of the competent tax authorities), expanding and narrowing the production and business scope and other tax registration contents.

Taxpayers who have gone through the registration of change in the administrative department for industry and commerce shall truthfully report to the original tax registration authority for registration of change within 30 days from the date when the administrative department for industry and commerce goes through the registration of change, and it is not necessary to go through the registration of change in the administrative department for industry and commerce according to regulations.

Or the change of registration content has nothing to do with the industrial and commercial registration content, it shall apply for the change of tax registration within 30 days from the date of actual change of tax registration content, or within 30 days from the date of approval or announcement of change by relevant authorities.

4. Registration of suspension or resumption of business

Individual industrial and commercial households that implement the method of regular quota collection need to suspend business, and shall report to the tax authorities for suspension of business registration before the suspension (usually 1 week before the suspension). The taxpayer's suspension period shall not exceed 1 year.

Before resuming production and operation, taxpayers shall apply to the tax authorities for registration of resumption of business, truthfully fill in the report on resumption of business, and recover and use the tax registration certificate, invoice receiving and purchasing book and invoice purchased before the business suspension.

If a taxpayer fails to resume production and operation in time after the expiration of business suspension, it shall fill in the approval form for extension of business resumption before the expiration of business suspension, file an application for extension of business suspension registration with the competent local tax authorities, truthfully fill in the report on suspension of business resumption, and issue the Notice of Approval for Extension of Business Resumption after approval by the competent local tax authorities.

If the taxpayer fails to resume business on schedule and fails to apply for an extension of business suspension, the competent local tax authorities shall regard it as resuming business and implement normal tax collection and management. Taxpayers who have the obligation to pay taxes during the period of suspension of business shall declare and pay taxes in accordance with the provisions of tax laws and administrative regulations.

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