Tax registration is a legal system for tax authorities to register and manage taxpayers' production and business activities according to the provisions of the tax law, and it is also a legal procedure for taxpayers to fulfill their tax obligations according to law. 1. tax registration certificate processing process: 1. First apply for the industrial and commercial business license, and then go to the tax bureau for tax registration with a copy of the business license, the owner's ID card and copy, the organization code certificate, the company's articles of association, the registered capital evaluation report, the house property right certificate or the house lease contract. 2. Fill in the tax registration application form and pay the registration certificate fee (exempted in some areas). If it is a service industry, construction industry, catering industry and other businesses that pay business tax, you should go to the local taxation bureau; If they are enterprises that pay VAT, they should go to the IRS. 3. Taxpayers should apply to the tax authorities for tax registration within 30 days from the date of obtaining the business license. Those who fail to handle it within the time limit will be fined, and the tax law stipulates a fine of less than 2000 yuan. So do it as soon as possible. 2. Time limit for tax registration: 1. Taxpayers engaged in production and business operations shall, within 30 days from the date of obtaining the business license, apply to the competent tax authorities in the place where the production and business operations or tax obligations occur, fill in the tax registration form truthfully, and provide relevant documents and materials as required by the tax authorities. 2. The withholding agent shall, within 30 days from the date of the withholding obligation, apply to the local competent tax authorities for tax withholding registration and obtain a tax withholding registration certificate; For withholding agents who have already gone through tax registration, the tax authorities can only register withholding matters on their tax registration certificates, and no longer issue tax registration certificates for withholding. 3. If the contents of the taxpayer's tax registration change, it shall report to the original tax registration authority with relevant documents within 30 days from the date when the administrative department for industry and commerce or other organs handle the change registration; If the contents of the taxpayer's tax registration change and it is not necessary to go to the administrative department for industry and commerce or other organs for registration of change, it shall, within 30 days from the date of change, report to the original tax registration authority with relevant documents. 4. In case of dissolution, bankruptcy, cancellation, etc., and the taxpayer terminates its tax obligation according to law, it shall report to the original tax registration authority for cancellation of tax registration with relevant documents, and then go through the cancellation of registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to the regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, go through the cancellation of tax registration with the original tax registration authority with relevant documents. 5. Where a taxpayer changes the tax registration authority due to the change of his domicile or business premises, he shall apply to the original tax registration authority for cancellation of tax registration before applying to the administrative department for industry and commerce or other organs for change or cancellation of registration, or before changing his domicile or business premises, and report to the local tax authorities for cancellation of tax registration within 30 days. 6. If the taxpayer's business license is revoked by the administrative department for industry and commerce or deregistered by other organs, it must report to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or deregistration; Before going through the cancellation of tax registration, taxpayers shall settle the tax payable, late payment fees and fines with the tax authorities, and hand in the cancellation invoices, tax registration certificates and other tax certificates. 7. Taxpayers engaged in production and business operations who go out to operate and stay in the same place for more than 180 days shall go through the tax registration formalities at the place of operation.

Legal objectivity:

"Measures for the Administration of Tax Registration" Article 11 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.