Legal analysis: Generally, you need to go to the original tax department to apply for temporary registration. You also need to consult the local tax department for the specific process. Taxpayers who meet any of the following circumstances shall apply for temporary tax registration within 30 days from the date of receipt of the temporary industrial and commercial business license or the occurrence of tax liability. A "Temporary Tax Registration Certificate" can be issued for temporary registration that meets the following three types. 1. Taxpayers who are engaged in production and operation and have obtained a temporary industrial and commercial business license. The required information includes two copies of the "Tax Registration Form (Applicable to Temporary Tax Registration Taxpayers)" with official seal or signature, the original and a copy of the temporary industrial and commercial business license, and the original and copy of the operator's identity document One copy, the original and one copy of the certificate of business place (note: the address listed on the certificate of business and business place must be consistent with the address on the temporary industrial and commercial business license). 2. A contractor who has independent production and operation rights, independent financial accounting and regularly pays contract fees or rent to the contractor or lessor. The required information includes two copies of the "Tax Registration Form (Applicable to Temporary Tax Registration Taxpayers)" with official seal or signature, a copy of the contract and lease contract, and the original and copy of the lessee's identity document. 3. Overseas enterprises contract construction, installation, assembly, exploration projects and provide labor services in China. The required information includes two copies of the "Tax Registration Form (Applicable to Temporary Tax Registration Taxpayers)" with official seal or signature, a copy of the contract for contracting construction, installation, assembly, exploration projects and provision of labor services, and the person in charge Original and one copy of identity document.

Legal basis: "Tax Registration Management Measures" Article 8 Enterprises, branches established by enterprises in other places and places engaged in production and operation, individual industrial and commercial households and institutions engaged in production and operation (hereinafter collectively referred to as Taxpayers engaged in production and operation) shall apply for tax registration with the tax authorities in the place where production and operation are located:

(1) Taxpayers engaged in production and operation who obtain an industrial and commercial business license shall obtain the industrial and commercial business license themselves Apply for tax registration within 30 days from the date of registration, and the tax authority will issue a tax registration certificate and a copy;

(2) If a taxpayer engaged in production or operation has not applied for an industrial and commercial business license but has been approved by the relevant department for establishment, it shall Apply for tax registration within 30 days from the date of establishment approval by the relevant department, and the tax authority will issue a tax registration certificate and a copy; If the establishment is approved by the department, it shall apply for tax registration within 30 days from the date of occurrence of tax liability, and the tax authority shall issue a temporary tax registration certificate and a copy;

(4) Have independent production and operation rights, and be financially responsible A lessee who makes independent accounting and regularly pays contracting fees or rents to the contractor or lessor shall, within 30 days from the date of signing the contracting and leasing contract, apply for tax registration to the tax authorities where its contracting and leasing business occurs, and the tax authorities shall issue Temporary tax registration certificate and copy;

(5) Overseas enterprises that contract construction, installation, assembly, exploration projects and provide labor services in China shall report to The tax authority where the project is located shall apply for tax registration, and the tax authority shall issue a temporary tax registration certificate and a copy.