Xiamen individual business license 92 beginning need tax registration. According to the query related to public information shows: According to the Chinese people *** and the State Tax Collection and Management Law, Article 15 provides that enterprises, enterprises in the field to set up branches and engaged in production, business premises, individual businessmen and engaged in production, business institutions hereinafter collectively referred to as engaged in the production and operation of taxpayers from the date of obtaining a business license within thirty days, with the relevant documents, to the tax authorities to declare for the tax Registration. After obtaining a business license, you have to file a tax return.