Taxation Administration Further Improves Tax Registration Management

To further improve the tax registration management system, standardize

The document stipulates that taxpayers engaged in production and operation shall do business without business license, or do not need to apply for business license and need approval by the relevant departments, but without the approval of the relevant departments, they shall apply for tax registration within 30 days from the date of tax payment.

The document requires strict non-standard household identification management, abnormal household announcement, and implementation of abnormal households.

The document also stipulates that taxpayers who are temporarily engaged in production and business activities in other counties (cities) shall, before going out for production and operation, apply to the competent tax authorities at or above the county level (including those at the same level) to apply for the issuance of tax administration certificates for outgoing business activities according to the categories of goods and services tax payable by other counties.

Those who go out for business activities should pay value-added tax, apply to the state tax authorities, apply for business tax when they go out of business activities, apply to the local tax authorities, and when they go out for business activities, they may apply to the state tax or local tax authorities for approval, and the tax authorities shall not refuse them.

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