Legal analysis: 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 register 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.

Legal basis: Measures of People's Republic of China (PRC) Municipality for the Administration of Tax Registration.

Article 1 In order to standardize the administration of tax registration and strengthen the monitoring of tax sources, these Measures are formulated in accordance with the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management (hereinafter referred to as the Law on Tax Collection and Management) and the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management (hereinafter referred to as the Detailed Rules).

Article 2 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 shall go through tax registration in accordance with the Tax Administration Law, detailed rules for implementation and these Measures.

Taxpayers other than those mentioned in the preceding paragraph, in addition to state organs, individuals and rural mobile vendors without fixed production and business premises, shall also go through tax registration in accordance with the Tax Administration Law, detailed rules for implementation and these Measures.

Withholding agents (except state organs) who are obligated to withhold in accordance with tax laws and administrative regulations shall go through the withholding registration in accordance with the Tax Administration Law, detailed rules for implementation and these Measures.