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.

2. Inquire whether the company has registered to pay taxes:

Inquire about the company's business license, tax registration certificate, organization code certificate and other information, or want to inquire more information about the enterprise, you can go to the following website: National Enterprise Credit Information Publicity System, select "Location of Enterprise Registration Authority", inquire about the credit information of market entities, and enter the name or registration number to inquire.

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. Tax registration is the starting point of the whole tax collection and management. The types of tax registration include: industrial and commercial registration, change registration, suspension of business, resumption of business registration, cancellation registration, industrial and commercial inspection registration, taxpayer tax registration, tax withholding registration, etc.

Initial tax registration

Enterprises, including branches, individual industrial and commercial households and institutions engaged in production and operation established by enterprises in other places and places engaged in production and operation (hereinafter referred to as taxpayers engaged in production and operation), shall apply to the tax authorities where the production and operation are located for tax registration.

Taxpayers engaged in production and business operations who have obtained business licenses (including temporary business licenses) shall go through tax registration within 30 days from the date of obtaining business licenses, and the tax authorities shall issue tax registration certificates and photocopies (taxpayers who have obtained temporary business licenses shall issue temporary tax registration certificates and photocopies);

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 certificate;

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

(3) bank account certificate;

(4) Certificate of uniform code of organization;

(5) Resident ID card, passport or other legal documents of the legal representative or person in charge or the owner;

(6) Other materials required by the tax authorities.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.