1. application: enterprises, branches established by enterprises in other places, places engaged in production and business operations and institutions engaged in production and business operations should provide relevant materials for tax registration at the national tax registration window of the administrative examination and approval center within the specified time. On the premise that the applicant's information is correct and complete, the window staff will enter and print the tax registration form according to the information provided by the taxpayer, and keep it after being confirmed and signed by the taxpayer;
2, accept the audit:
(1) Check whether the taxpayer belongs to the jurisdiction, and if it refuses to belong to the jurisdiction, inform the taxpayer to register with the tax authorities in the jurisdiction;
(2) Check whether the information attached to the taxpayer is complete, whether the tax registration form (excluding individual industrial and commercial households) is complete and accurate, and whether the seal is complete;
(3) Check whether the contents filled in the taxpayer's tax registration form are consistent with the attached materials, whether the original and the copy are consistent, whether the copy is marked with the words "consistent with the original" and signed by the taxpayer, and return the original to the taxpayer after verification;
(4) If the paper materials are incomplete or the contents are not in conformity with the provisions, the taxpayer shall be informed to make corrections or re-fill them at one time.
3, examination and approval, provide complete information, fill in the content is accurate, complete procedures, and meet the conditions on the spot.
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.
Legal basis: Article 15 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, enterprises, branches engaged in production and business operations established by enterprises in other places and places, 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, within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.
The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.
The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.