The materials required for individual industrial and commercial households to apply for tax registration certificates are as follows: 1, copy of business license or other original and copy of approved practice certificates. 2. Individual industrial and commercial households holding organization code certificates shall provide the original and photocopy of organization code certificates. 3. The original owner's ID card and its copy shall be pasted in the corresponding position of the tax registration form. 4. Original and photocopy of the certificate of registered address and actual production and business address (property right certificate and lease agreement). For self-owned property, please provide the original and photocopy of legal property right certificate, such as property right certificate or sales contract. If it is a leased place, please provide the original and a copy of the lease agreement. If the lessor is a natural person, a copy of the property right certificate should also be provided. If the actual production and business address is inconsistent with the registered address, corresponding certificates shall be provided respectively. 5, individual industrial and commercial households across regions (cities) to set up branches or engage in production and business premises for tax registration, it shall provide a copy of the tax registration certificate of the head office. The Regulations on the Registration of Individual Industrial and Commercial Households shall apply to the registration of registered items and business premises of individual industrial and commercial households.

Legal objectivity:

Article 17 of the Regulations on Individual Industrial and Commercial Households shall, after obtaining the business license, handle the tax registration according to law. Where the contents of the tax registration of individual industrial and commercial households change, the tax registration shall be changed or cancelled according to law. Article 20 Individual industrial and commercial households may, with their business licenses and tax registration certificates, open accounts in banks or other financial institutions according to law and apply for loans. Financial institutions should improve and perfect financial services to facilitate individual industrial and commercial households to apply for loans. Twenty-third individual industrial and commercial households registered items change, did not apply for change registration, the registration authority shall order it to make corrections within a time limit and impose a fine of 1500 yuan; If the circumstances are serious, the business license shall be revoked. Individual industrial and commercial households have not gone through tax registration, and the tax authorities shall order them to make corrections within a time limit; If no correction is made within the time limit, the registration authority shall request the tax authority to revoke its business license.