The Measures for the Administration of Tax Registration stipulates that enterprises, branches set up 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 shall handle tax registration in accordance with the Law on the Administration of Tax Collection, the Detailed Rules for Implementation and these Measures.
When applying for 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 legal representative or person in charge or the owner's identity card, passport or other legal documents. 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 42 of the Measures for the Administration of Tax Registration: If a taxpayer fails to apply for tax registration, change or cancellation within the prescribed time limit, the tax authorities shall order him to make corrections within a time limit within 3 days from the date of discovery, and punish him in accordance with the provisions of the first paragraph of Article 60 of the Tax Administration Law.
If a taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit within 3 days from the date of discovery; If it fails to make corrections within the time limit, it shall be punished in accordance with the provisions of paragraphs 1 and 2 of Article 60 of the Tax Administration Law.
Extended data:
Tax registration process
Bring business license, articles of association, official seal, financial seal, legal person seal and special invoice seal.
1. Fill in the tax registration form at the national tax office.
2. The original ID card of the legal person and the legal person are present, the original ID card of the financial controller, the original accounting certificate and myself are present, and the original ID card of the tax collector and myself are present. General taxpayers Many tax bureaus require two accounting certificates, please pay attention.
3. The accounting system is put on record, which can be done directly in the online cloud tax office, provided that the real name has been certified.
4. The tripartite agreement is signed. If you already have an account opening license, just provide the account opening license. Tripartite agreements can also be made in the online cloud tax office. Print out three copies, stamped by the tax bureau, stamped by the enterprise, and then stamped by the bank. Then return to the tax office lobby for confirmation.
Tripartite agreement is an automatic deduction agreement signed by tax bureau, enterprise and enterprise bank, that is, direct deduction can be made on the platform of tax bureau (including lobby, cloud tax office, tax carrying treasure, etc.).
After the above work, the tax registration has been basically completed.
Code for Tax Registration-China * * * Net
Do you need to apply for a tax registration certificate after obtaining a self-employed business license? You must apply for a national and local tax registration certificate within one month after obtaining a self-employed business license, and you will be fined if you fail to do so.
How to apply for a tax registration certificate more than 30 days after a self-employed person has obtained a business license? As required, taxpayers engaged in production and business operations who have obtained an industrial and commercial business license (including a temporary industrial and commercial business license) shall apply for tax registration within 30 days from the date of obtaining the industrial and commercial business license. After the punishment, you can apply for a tax registration certificate in accordance with normal procedures.
"Measures for the Administration of Tax Registration" Article 42 If a taxpayer fails to report for tax registration, change or cancellation within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit within 3 days from the date of discovery and punish it in accordance with the provisions of the first paragraph of Article 60 of the Tax Administration Law.
Law of the People's Republic of China on the Administration of Tax Collection Article 60 If a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed:
(1) Failing to apply for tax registration, change or cancellation of registration within the prescribed time limit;
It is suggested that tax registration should be carried out on time. The tax Commissioner will approve the tax payment method (fixed tax or rate tax), tax type and tax rate for you. Individual industrial and commercial households can also enjoy the national tax exemption policy with monthly sales less than 30,000 yuan.
Individual industrial and commercial households for tax registration:
Fees: 3 yuan in the original core, 3 yuan in the duplicate core and 2 yuan in the duplicate cover of the tax registration certificate.
Processing time: 20 working days
Laws and regulations: Article 15 of the Law of the People's Republic of China on the Administration of Tax Collection (Decree No.49 of the President of the People's Republic of China, effective as of May/0/200 1).
Article 12 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (Decree No.362 of the People's Republic of China on the State Council, effective as of 2002 10/5).
Materials to be provided:
1, 2 one-inch color photos of the owner.
2. Tax Registration Form (applicable to individual businesses) (in duplicate)
3. Certificate of ownership of the business premises or lease contract (1 copy)
4. Copy of tax deduction passbook (1 copy)
5. Copy of the owner's ID card (1 copy)
6, other information required by the tax authorities.
7. Copy of business license (1 copy)
If the tax registration certificate of self-employed households is cancelled, must the business license be cancelled? If you collect it through audit and obtain business income, you need to pay taxes;
If you have a fixed amount of tax, if you don't cancel it, you still need to declare and pay taxes on a monthly basis above the threshold.
So, go to the tax office to cancel the tax registration within 5 days of canceling the business license/kloc-0. . .
Must I apply for a tax registration certificate within one month of obtaining a business license? The tax registration certificate must be handled within one month of the date of issuance of the business license (that is, the date on the license). The overdue tax department will make a penalty.