(A) the time of enterprise registration

Taxpayers engaged in production and operation shall, within 30 days from the date of obtaining the business license, take the initiative to declare and register with the state tax authorities according to law.

Taxpayers who do not need to obtain a business license according to the regulations shall, within 30 days from the date of approval by the relevant departments or the obligation to pay taxes, take the initiative to report to the competent tax authorities for tax registration according to law.

(2) the place for industrial and commercial registration.

Tax paying enterprises and institutions shall go through tax registration with the local competent tax authorities;

Branches and places engaged in production and business operations established by tax paying enterprises and institutions across counties (cities) and districts, in addition to the head office reporting to the local competent tax authorities for tax registration, branches shall also report to the local competent tax authorities for tax registration;

Individual industrial and commercial households with fixed production and business premises shall apply to the competent tax authorities for tax registration; Individual industrial and commercial households with mobile operations shall go through tax registration with the competent national tax authorities where their household registration is located;

Taxpayers engaged in contracting and leasing business without a business license shall go through tax registration with the competent national tax authorities in the place where they operate.

(3) Going through the formalities of industrial and commercial registration.

Taxpayers must submit a written application report and provide the following relevant documents and materials:

(1) business license;

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

(3) bank account number certificate;

(4) Legal documents such as the resident ID card, passport or home visit permit of the legal representative or owner;

(five) the certificate of the tax authorities of the country where the head office is located;

(six) other relevant documents and materials required by the state tax authorities.

Fill in the tax registration form: after receiving the tax registration form or registered tax registration form, the taxpayer shall truthfully fill in the tax registration form item by item according to the regulations, affix the official seal of the enterprise, and submit the tax registration form or registered tax registration form to the competent tax authorities after being signed by the legal representative or owner.

The name, address, legal representative, main business scope, financial controller, etc. shall also be truthfully filled in for the branches established by enterprises in other places or places engaged in production and operation. The head office shall examine and verify each item according to the regulations.

Obtaining a tax registration certificate: If the tax registration form or registered tax registration form submitted by a taxpayer and the relevant documents and materials provided are audited by the competent tax authorities and reported to the competent tax authorities for approval, the taxpayer shall obtain the tax registration certificate or registered tax registration certificate and its copy from the competent tax authorities within the prescribed time limit, and pay the management fee as required.

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