1, the organization code certificate issued by the technical supervision bureau of the unit can be inquired;
2. The tax registration certificate of the unit can be inquired;
3. Inquiries can be made on the invoice and the special seal for the invoice;
4. You can check with the tax authorities where the enterprise is located;
5. The unified social credit code on the business license is the tax registration number;
6. Ask the financial personnel of the enterprise;
7. The tax registration number of individual industrial and commercial households is generally the ID number of the legal representative plus the identification code.
Subject of tax registration certificate:
Enterprises, branches set up 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 report to the local tax authorities for tax registration:
1, taxpayers engaged in production and business operations shall apply for tax registration within 30 days from the date of obtaining the industrial and commercial business license (including the temporary industrial and commercial business license), and the tax authorities shall issue the tax registration certificate and its copy (if the taxpayer obtains the temporary industrial and commercial business license, the tax authorities shall issue the temporary tax registration certificate and its copy);
2. If a taxpayer engaged in production or business operations fails to apply for an industrial and commercial business license but is established with the approval of the relevant department, it shall apply for 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;
3. If a taxpayer engaged in production or business operations has not applied for an industrial and commercial business license or been established without the approval of the relevant department, it shall apply for 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;
To sum up, taxpayers must hold tax registration certificates when opening bank accounts, applying for tax reduction, exemption and tax refund, except those that do not need to be issued according to regulations.
Legal basis:
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
In case of dissolution, bankruptcy, cancellation or other circumstances, taxpayers shall terminate their tax obligations according to law, and shall report to the original tax registration authority for cancellation of tax registration with relevant documents before going through the cancellation of registration with the industrial and commercial administration or other organs; In accordance with the provisions, it is not necessary to register with the administrative department for industry and commerce or other organs, and it shall report to the original tax registration authority for cancellation of tax registration with relevant documents within 15 days from the date of approval or termination by the relevant authorities.
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.
A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall, within 15 days from the date of revocation of business license or cancellation of registration, apply to the original tax registration authority for cancellation of tax registration.