Registration Of Tax Registration

Tax registration is the first link in the whole tax collection and management. It is a basic system for the tax authorities to register and manage the basic situation of taxpayers and production and operation projects. It is also a statutory proof for taxpayers to be included in the management of tax authorities.

The tax registration window is mainly responsible for accepting taxpayer's opening, changing, canceling, closing down and resuming business registration, as well as VAT general taxpayer qualification confirmation, annual inspection and so on.

Tax registration certificates shall be issued in accordance with the conditions of declaration.

At the same time, it also handles verification of tax registration documents, replacement of certificates, handling of abnormal households, and replacement of new certificates after losing.

1, handle tax registration requirements.

Taxpayers engaged in production and operation shall apply for tax registration within 30 days from the date of receiving the business license, and prepare relevant documents and information: business license, relevant contract, articles of association, agreement, bank account certificate, unified code certificate and duplicate copy of organization, list of legal representatives and board members or owner's identity card (passport), and other documents and materials required by the local competent tax authorities.

2, units and individuals who are not engaged in production or business activities, but are subject to tax payment in accordance with the provisions of laws and administrative regulations, shall, except those who obtain taxable income temporarily or engage in taxable activities, and taxpayers who only pay personal income tax and use tax of vehicles and vessels, shall apply for tax registration to the tax authorities with the approval documents and corresponding documents of relevant departments.

3, the VAT paying enterprises that meet the prescribed standards shall receive a copy of the application form for VAT general taxpayers from the window designated by the tax service office by the copy of the tax registration certificate, and fill in the tax registration window after completing the regulations.

After the "window" is accepted, the notice of tax document collection is issued.

Request for approval.

If approved, the VAT general taxpayer should be added to the special chapter and the special invoice for VAT purchase can be added.

If a newly established enterprise can go through a temporary confirmation procedure, it will be able to apply for the formal confirmation procedure of the general taxpayer after 1 years of business.

4, change registration.

When the taxpayer's business name, legal representative, business address, registration type change, add or cancel branches, increase or decrease in registered capital (capital), and affiliate relations, production and business term, bank account and other tax registration contents change, it is necessary to handle registration procedures in a timely manner.

The registration change shall be declared to the tax authorities within 30 days from the date of the registration of industrial and commercial registration. In accordance with the regulations, no change registration is required in the industry and Commerce Department. Within 30 days from the date of approval or announcement by the relevant authorities, the registration shall be reported to the tax authorities.

For the registration of change, we must prepare the certificate of change of business registration or submit the resolution and relevant proof materials of the change of contents, the documents of the original registration, the tax registration form, and other relevant information required by the tax authorities, and then collect the tax registration change form (two copies) at other windows designated by the tax filing window or the tax service hall, and fill in the registration form before going to the tax registration window.

5, cancel the registration.

In case of dissolution, bankruptcy, cancellation and other termination of tax payment, taxpayers shall apply to the original registration and tax authorities for cancellation of registration before going through the cancellation of industrial and commercial registration. If they do not need to go through the cancellation of industrial and commercial registration, they shall apply within 15 days from the date of approval or termination of the relevant authority. If there is a change in residence or business location, they should apply to the original registration tax authority before applying for a change or write off their business license. If they are revoked their business licenses, they shall apply for cancellation of registration within 15 days from the date when the business license is revoked.

When the registration procedures are cancelled, the taxpayer shall take the examination and approval form of the cancellation of tax registration application signed by the invoice and collection and inspection procedures, the original tax registration (or registration) certificate, the certificate of deduction, collection, collection and payment (except for the non collection and withholding tax obligations) and the resolution of the competent department or the board of directors. If the business license is revoked, it shall be submitted to the administrative department for Industry and Commerce for revocation decision, and the other certified documents required by the local competent tax authorities.

At the same time, it should also apply from the tax registration window or other windows designated by the tax service hall and receive the "cancellation tax registration application approval form", and submit it to the tax registration window according to the requirements of all the links in the process of clearing taxes and ticket cancellation procedures. If the conditions are met, the notice of tax collection receipt should be issued to the taxpayer, and the tax registration notice should be received again according to the time stipulated in the notice.

6, tax registration certificate replacement and verification.

According to the regulations, two times every 3 years, 1 times a year.

At the time of replacement, the taxpayer should hold the original tax registration certificate and the tax registration registration form and the tax registration form which are re applied for tax registration, and fill in the tax registration window to complete the formalities.

If it is verified, the taxpayer should bring the tax registration certificate and the copy of the tax registration certificate and the tax registration form to the tax registration window. After verification, the staff should attach a verification mark to the taxpayer's tax registration certificate and add the certificate of inspection.

7, what should I do if I lose my tax registration certificate?

First, a written report of loss should be submitted to the tax registration window immediately. After the signature of the tax authorities, a declaration of loss should be issued in the newspapers at the local or municipal level.

Then, the original or photocopy of the declaration of loss of the newspaper and the application report for re issuing the tax registration certificate should be applied to the tax registration window.