Tax filing is generally a process of tax registration and tax identification. According to the relevant laws and regulations of our country, all taxpayers engaged in production and operation in our country must register tax. Generally speaking, tax registration should be handled within 30 days after obtaining the business license.

The specific provisions of tax registration are as follows:

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 shall go through the tax registration within 30 days from the date of obtaining the industrial and commercial business license, and the tax authorities shall issue 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 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;

(5) If an overseas enterprise contracts construction, installation, assembly, exploration projects and provides labor services in China, it 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.

The concept of tax inspection:

Tax authorities shall, in accordance with the provisions of tax laws and administrative regulations, examine, verify and supervise taxpayers and withholding agents in fulfilling their tax obligations or withholding obligations and other relevant tax matters.

Legal basis:

Measures for the Administration of Tax Registration Article 2 Enterprises, branches, individual industrial and commercial households and institutions engaged in production and business operations established in foreign countries and places engaged in production and business operations shall go through tax registration in accordance with the Law on Tax Administration, the detailed rules for implementation and these Measures.