Enterprise taxpayers shall submit the following materials and certificates when handling the change of tax registration: 1, and apply in writing; 2. Original and photocopy of business license and industrial and commercial change registration form; 3, change the content of the resolution and the original and copy of the relevant documents; 4. Successive accounting vouchers that inherit the creditor's rights, debts and accounts of the original taxpayer; 5, the original tax registration certificate issued by the national tax authorities; 6. Other materials and certificates required by the competent tax authorities.
Change of registration procedures: 1. When a taxpayer applies for a change of tax registration items, it shall, within 30 days after the change, collect, fill in and submit the above application materials at the tax registration management post of the competent tax authority.
2. Accepting the tax registration management post to review whether the forms filled out by taxpayers meet the requirements and whether the attached materials are complete and meet the requirements, and accepting them.
3. Review the change registration form and attached materials submitted by taxpayers, and check whether the contents are accurate and whether there are any omissions.
If the legal representative is changed, the legal representative's resident identity card number shall be used for review and comparison, and whether there is any record of failure to fulfill tax obligations.
4. The tax authority that issued the certificate shall review and handle the change of tax registration within 30 days from the date of acceptance.
If the contents of the taxpayer's tax registration form and tax registration certificate change, the tax authorities shall renew the tax registration certificate according to the changed contents; If the contents of the taxpayer's tax registration form have changed but the contents of the tax registration certificate have not changed, the tax authorities shall not issue a new tax registration certificate.
Extended data:
Precautions 1. For the change of the taxpayer's name, legal representative, registration type, accounting form, address change between jurisdictions, etc., tax clearance and tax inspection should be carried out according to different situations.
2. For the general taxpayer who changes the organization code, the taxpayer shall fill in the Application Form for Qualification Identification of VAT General Taxpayer, fill in the change items in the column of "Application Reason" and fill in the "Change Confirmation Items" in the column of "Remarks" to re-identify the general taxpayer.
For taxpayers who change other identification items except the organization code, if the tax registration change involves the general taxpayer qualification certificate, the VAT general taxpayer qualification certificate should be renewed at the same time when handling the tax registration change.
3. When each export tax refund (exemption) enterprise changes the contents of CTAIS, if the change involves the import and export business listed in the above table, it is necessary to fill in the Application Form for Determining the Change of Export Tax Refund (Exemption) or the Confirmation of Tax Refund Account of Export Enterprises (change of bank account number) and other related forms, and handle the corresponding import and export business change procedures in time.
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