Step 1: Go through the industrial and commercial registration (small shops are generally registered as individual industrial and commercial households).
Registration of individual industrial and commercial households
(a) the content and time limit of law enforcement
In accordance with the Provisional Regulations on the Administration of Registration of Urban and Rural Individual Industrial and Commercial Households and other laws, regulations and rules, all types of individual industrial and commercial households shall be registered. If the procedures are complete and the documents are complete and meet the statutory requirements, they shall be completed within the following time limit from the date of acceptance:
1, name pre-registration, 3 working days;
2. It takes 15 working days for individual industrial and commercial households to start business, change or cancel their registration.
(2) Documents to be submitted for registration
1. Documents and certificates to be submitted when applying for pre-registration of individual industrial and commercial households;
(1) the applicant's identity certificate or relevant certificates entrusted by the applicant;
(2) An application for pre-registration of the names of individual industrial and commercial households;
(3) Other documents and certificates required by laws, regulations and policies.
2. Documents and certificates to be submitted when applying for industrial and commercial registration of individual industrial and commercial households:
(1) Application for Individual Industrial and Commercial Registration signed by the applicant (fill in the Application Registration Form for Individual Industrial and Commercial Households);
(2) Proof of employees (if the employees in this city operate, they must submit the household registration certificate, including the household registration book and ID card, as well as the relevant certificates of retired and other unemployed people; Personnel from other provinces and cities must submit their ID card, Beijing temporary residence permit, employment certificate, business certificate in Beijing and certificate of junior high school education or above;
Women of childbearing age must also submit family planning certificates;
(3) the certificate of business premises;
(4) Partnership agreement for individual partnership;
(5) proof of family members' relationship in the family business;
(6) Notice of name pre-approval;
(7) Relevant special certificates required by laws, regulations and policies.
Step 2: After obtaining the business license, apply to the tax authorities for tax registration with relevant documents within 30 days from the date of obtaining the business license.
-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, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) established by enterprises in other places and places shall, within 30 days from the date of obtaining the business license, report to the tax authorities for tax registration with relevant documents. The tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration.
First, business registration
1. Under what circumstances should I apply for tax registration?
(a) taxpayers engaged in production and operation have obtained business licenses (including temporary business camps)
Business license), it shall go through the tax registration within 30 days from the date of obtaining the business license, and the tax authorities shall issue the tax registration certificate and its photocopy (if the taxpayer obtains the temporary business license, the tax authorities shall issue the temporary tax registration certificate and its photocopy);
(2) Where a taxpayer engaged in production or business operations has not applied for an industrial and commercial business license but has been established with the approval of the relevant departments, it shall go through the tax registration within 30 days from the date when the relevant departments approve the establishment, and the tax authorities shall issue a tax registration certificate and a copy thereof.
2. Procedures
Taxpayers hold a copy of the business license or the original business license to the "tax registration window" of the tax service hall for tax registration, pay the tax registration fee, receive and truthfully fill out the "tax registration form" in triplicate, and return it to the "tax registration window" with the signature and seal of the following documents and materials.
3, the required information
A. the original and photocopy of the business license;
B the original and photocopy of the business license approved by the relevant administrative department of the government (taxpayers who do not need to obtain a business license);
C. Original and photocopy of the documents approved by the relevant departments for the establishment of the company (required for foreign-related enterprises);
D originals and photocopies of relevant contracts, articles of association and agreements (not required by individual industrial and commercial households);
E the original and photocopy of the resident identity card, passport or other legal documents of the legal representative or person in charge;
F original and photocopy of organization code certificate issued by technical supervision department (not required by individual industrial and commercial households);
G the original and photocopy of the property right certificate of the taxpayer's production and business premises (in case of leasing property, it is a house lease contract).
Second, the temporary tax registration
1. Under what circumstances do I need to apply for temporary business tax registration?
(1) 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.
(II) The lessee who has independent production and management rights and independent financial accounting and regularly pays the contract fee or rent to the employer or lessor shall apply for tax registration with the tax authorities of the contracted place of operation within 30 days after the contract is signed, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof.
(3) If a taxpayer engaged in production or business operations goes out to operate, and it has accumulated more than 180 days in the same county (city) within 12 months from the date of actual operation or provision of labor services, it shall, within 30 days from the date of expiration,
Apply for tax registration to the local tax authorities where the production and operation are located, and the tax authorities will issue a temporary tax registration certificate and a copy thereof.
(4) 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 thereof.
2. Procedures
Taxpayers engaged in temporary business should take the initiative to go to the tax service hall for temporary tax registration; If the competent department (institute) finds that it does not take the initiative to apply for registration, it should go to the competent department (institute) for temporary tax registration with the Notice of Correction within a Time Limit and relevant documents and materials, receive and truthfully fill out the tax registration form in duplicate, and return it to the competent department (institute) together with the following documents and materials after signing and stamping.
3, the required information
A. The original and photocopy of the ID card of the person in charge of the operation;
B the original and photocopy of the certification materials of the business place;
C. Notice of correction within a time limit
Original and photocopy of other required materials.
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