After obtaining the business license, individual industrial and commercial households must go to the tax bureau to apply for tax registration. They need a business license or other approved practice certificates; relevant contracts, articles of association, and agreements; legal representatives or persons in charge or owners. Resident ID card, passport or other legal documents and other materials specified by the local tax authorities.

According to Article 17 of the "Regulations on Individual Industrial and Commercial Households", individual industrial and commercial households shall handle tax registration in accordance with the law after receiving their business license. If the tax registration content of an individual industrial and commercial household changes, the tax registration shall be changed or canceled in accordance with the law.

According to Article 13 of the "Tax Registration Management Measures", when taxpayers apply for tax registration, they shall truthfully provide the following certificates and information to the tax authorities according to different circumstances:

(1) ) Industrial and commercial business license or other approved practice certificate;

(2) Relevant contracts, articles of association, and agreements;

(3) Organization unified code certificate;

(4) Resident ID card, passport or other legal documents of the legal representative or responsible person or owner.

Other relevant documents and information that need to be provided shall be determined by the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government.

Extended information:

Article 10 of the "Tax Registration Management Measures" Enterprises, branches established by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and those engaged in production, Business institutions (hereinafter collectively referred to as taxpayers engaged in production and operation) shall apply for tax registration to the tax authorities where production and operation are located:

(1) Taxpayers engaged in production and operation obtain industrial and commercial business licenses , shall apply for tax registration within 30 days from the date of obtaining the industrial and commercial business license, and the tax authority shall issue a tax registration certificate and a copy; (2) Taxpayers engaged in production and operation have not applied for an industrial and commercial business license but have If the relevant department approves the establishment, it shall apply for tax registration within 30 days from the date of approval of the establishment by the relevant department, and the tax authority shall issue a tax registration certificate and a copy;

(3) Taxpayers engaged in production and business operations have failed to apply for tax registration If the industrial and commercial business license is also established without the approval of the relevant departments, it must apply for tax registration within 30 days from the date of tax liability, and the tax authority will issue a temporary tax registration certificate and a copy;

(4) There is an independent The lessee who has production and operation rights, has independent financial accounting and regularly pays contract fees or rents to the contractor or lessor shall, within 30 days from the date of signing the contract, declare to the tax authorities in the place where its contracting and leasing business occurs. To handle tax registration, the tax authorities will issue a temporary tax registration certificate and a copy;

(5) Overseas enterprises that contract construction, installation, assembly, exploration projects and provide labor services in China shall sign the project contract or agreement Within 30 days from the date of registration, apply for tax registration to the tax authorities where the project is located, and the tax authorities will issue a temporary tax registration certificate and a copy.

Baidu Encyclopedia - Tax Registration Management Measures

Baidu Encyclopedia - Regulations on Individual Industrial and Commercial Households