Tax handling process of newly-established enterprises: taxpayers need to apply for tax registration within 30 days from the date of obtaining business license. If a taxpayer fails to apply for a business license but is established with the approval of the relevant department, it shall go through the tax registration within 30 days from the date when the relevant department approves the establishment. Taxpayers who have not applied for a business license or have not approved the design by the relevant departments shall go through the tax registration within 30 days from the date when the tax obligation occurs. The lessee who has the right of independent production and management, independent financial accounting and pays rent to the lessor regularly shall apply to the tax authorities for tax registration within 30 days from the date of signing the lease contract. Overseas enterprises that contract construction, installation and provision of labor services within the territory of China shall, within 30 days from the date of signing the project, apply to the local tax authorities for tax registration.

Legal basis: Article 10 of the Measures for the Administration of Tax Registration

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 apply to the local tax authorities for tax registration:

(1) 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);

(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 to independent production and operation, conducts 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 of the contracted place for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;

(5) If a taxpayer engaged in production or business operation goes out for business operation and has been in the same county (city) for more than 180 days continuously since the date of actual operation or provision of labor services, it shall, within 30 days from the date of expiration, apply to the tax authorities where the production or business operation is located for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;

(6) If an overseas enterprise contracts construction, installation, assembly, exploration projects and provides labor services within the territory of China, it shall, within 30 days from the date of signing the project contract or agreement, apply to the local tax authorities for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy.