Paragraph 1 of Article 8 of the Measures for the Administration of Tax Registration stipulates that taxpayers engaged in production and business operations shall go through tax registration within 30 days from the date of obtaining the business license for industry and commerce, and the tax authorities shall issue tax registration certificates and photocopies.

Other provisions for handling tax registration certificates:

1. If a taxpayer engaged in production or business operations has not applied for an industrial and commercial business license but has been established with the approval of the relevant departments, it shall go through the tax registration within 30 days from the date of approval of the establishment by the relevant departments, and the tax authorities shall issue a tax registration certificate and a copy;

2. 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;

3. The lessee who has the right of independent production and management, 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 in the place where the contracted leasing business takes place for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;

4. Overseas enterprises that contract construction, installation, assembly, exploration projects and provide labor services within the territory of China shall, within 30 days from the date of signing the project contract or agreement, apply to the tax authorities where the project is located for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy.

Extended data

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 certificates;

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

(3) Certificate of uniform code of organization;

(four) the identity card, passport or other legal documents of the legal representative or person in charge or the owner.

Other relevant documents and materials that need to be provided shall be determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government.

Baidu Encyclopedia: Measures for the Administration of Tax Registration