1. Taxpayers engaged in production and operation and obtaining temporary industrial and commercial business licenses.
(1) tax registration form (for temporary tax registration taxpayers) in duplicate, with official seal or signature;
(2) One original and one copy of the temporary business license;
(three) the original and photocopy of the identity certificate of the operator;
(4) One original and one copy of the business place certificate (real estate license, lease contract or pre-sale house invoice, homestead use certificate, certificate of property owner, etc.). (Note: The address listed in the business premises certificate must be the same as the address listed in the temporary business license).
2. 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.
(1) tax registration form (for temporary tax registration taxpayers) in duplicate, with official seal or signature;
(2) A copy of the contract;
(3) One original and one copy of the contractor's identity certificate.
3. Overseas enterprises contract construction, installation, assembly, exploration projects and provide labor services in China.
(1) tax registration form (for temporary tax registration taxpayers) in duplicate, with official seal or signature;
(two) a copy of the contract for contracting construction, installation, assembly, exploration projects and providing labor services;
(3) One original and one copy of the identity certificate of the person in charge.
I. Materials required for tax registration
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.
Article 14 When handling tax registration, taxpayers shall truthfully fill in the tax registration form.
Two. Main contents of tax registration
(a) the name of the unit, the name of its legal representative or owner and the number of its resident identity card, passport or other legal documents;
(2) domicile and business premises;
(3) the type of registration;
(4) accounting methods;
(5) Mode of production and operation;
(6) The scope of production and business operation;
(seven) registered capital (funds) and total investment;
(8) Term of production and operation;
(nine) the person in charge of finance, telephone number;
(ten) other relevant matters determined by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China.
Legal basis:
Measures for the administration of tax registration
Article 7 Taxpayers must provide tax registration certificates when handling the following matters:
(1) Opening a bank account;
(2) Receiving and purchasing invoices.
When handling other tax matters, taxpayers shall show their tax registration certificates and go through the formalities after the tax authorities have examined the relevant materials.
Article 8 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 go through tax registration with the tax authorities where the production and business operations are located:
(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.