A tax registration certificate is a registration certificate issued by a taxpayer engaged in production or business operations when applying for tax registration with the competent tax authorities in the place where the production or business operations or the tax payment obligations occur. Do individual businesses need to apply for tax registration certificate? How to deal with the tax registration certificate of individual business?
Where a taxpayer engaged in production or business operations obtains a business license for Industry and Commerce (including a temporary business license for Industry and Commerce), it shall apply for tax registration within 30 days from the date of receiving the business license for Industry and commerce.
Article 42 in the measures for the administration of tax registration, if a taxpayer fails to apply for tax registration, change or cancellation of registration within the prescribed time limit, the tax authorities shall, within three days from the date of discovery, order the taxpayer to make corrections within a prescribed time limit, and punish the taxpayer in accordance with the provisions of the first paragraph of Article 60 of the tax administration law.
Article 60 of the law of the people's Republic of China on the administration of tax collection where a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of not more than 2000 yuan; if the circumstances are serious, a fine of not less than 2000 yuan but not more than 10000 yuan shall be imposed:
（1） Failing to apply for tax registration, change or cancellation of registration within the prescribed time limit;
It is suggested that tax registration should be carried out on time. The tax Commissioner will verify the tax payment method (fixed tax or ratio tax), tax type, tax rate, etc. Individual businesses can also enjoy the tax-free policy of monthly sales less than 30000 yuan.