According to 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 for tax registration with the local tax authorities:
(1) Taxpayers engaged in production and business operations shall go through the tax registration within 30 days from the date of obtaining the industrial and commercial business license, and the tax authorities shall issue 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 of independent production and management, 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 in the place where the contracted leasing business takes place for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;
(5) If an overseas enterprise contracts construction, installation, assembly, exploration projects and provides labor services in China, it shall, within 30 days from the date of signing the project contract or agreement, apply to the tax authorities where the project is located for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy.
Article 11 Taxpayers other than those specified in Article 10 of these Measures, except state organs, individuals and rural mobile vendors without fixed production and business premises, shall, within 30 days from the date when the tax obligation occurs, apply to the tax authorities where the tax obligation occurs for tax registration, and the tax authorities shall issue tax registration certificates and photocopies.
Extended data:
Article 16 of the Measures for the Administration of Tax Registration mainly includes the taxpayer's name, tax registration code, legal representative or person in charge, production and business address, registration type, accounting method, production and business scope (main business and part-time business), date of issuance, validity period of certificates, etc.
Article 17 A withholding agent who handles tax registration shall, within 30 days from the date when the withholding obligation occurs, report to the tax authorities where the tax registration is located. The tax authorities shall register the tax withholding on their tax registration certificates, and the tax authorities shall no longer issue tax withholding registration certificates.
Withholding agents who are exempted from tax registration in accordance with the provisions of tax laws and administrative regulations shall, within 30 days from the date of withholding obligation, report to the local tax authorities for tax withholding registration. The tax authorities shall issue a tax withholding registration certificate.
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