many friends still don't know how to register new companies? What is the tax registration process of the new company? Let's take a look with Xiaobian.
1、 Process of tax registration certificate for new company
After the integration of business license and tax registration certificate of individual business in China, citizens only need to fill in a form and submit a full set of information to a window to handle the business and tax registration. The original business license and tax registration certificate issued by the industrial and commercial department and the tax department are changed to a business license issued by the industrial and commercial department with a unified social credit code for legal persons and other organizations. The tax department will no longer issue the tax registration certificate, which has the functions of the original business license and tax registration certificate.
2、 Tax registration
Tax registration, also known as tax registration, is a legal procedure for taxpayers to perform their tax obligations in accordance with the law. It is also the basic work for tax authorities to implement tax management on taxpayers.
3、 Tax registration of new company
The taxpayer shall apply for tax registration within 30 days after receiving the business license for Industry and commerce. If a taxpayer fails to apply for a business license but is approved to be established by the relevant department, it shall apply for tax registration within 30 days from the date of approval of the establishment by the relevant department. If a taxpayer does not apply for a business license or has not obtained the approval of the relevant department for a design, it shall, within 30 days from the date of the occurrence of the tax liability, declare and handle the tax registration. The lessee who has the right of independent production and operation and has independent financial accounting and regularly pays the rent to the lessor shall, within 30 days from the date of signing the lease contract, apply to the tax authority for tax registration. Where an overseas enterprise contracts for construction, installation or labor service within the territory of China, it shall, within 30 days from the date of signing the project, apply to the tax authorities in the place where the project is located for tax registration.
4、 Preparation for tax registration of new company
Business license for Industry and commerce or other approved practicing certificate; relevant contract, articles of association and agreement; resident identity card or other legal certificate of legal representative or person in charge; other relevant certificates and materials required by the competent tax authority.