Legal analysis: 1. First, apply for an industrial and commercial business license, and then go to the tax bureau for tax registration with a copy of the business license, the owner's ID card and copy, the organization code certificate, the company's articles of association, the registered capital evaluation report, the house property right certificate or the house lease contract. 2. Fill in the tax registration application form and pay the registration certificate fee (some areas stipulate exemption). If it is a service industry, construction industry, catering industry and other businesses that pay business tax, they should go to the local taxation bureau for handling; If you are a business owner who pays VAT, you should go to the IRS. 3. Taxpayers shall, within 31 days from the date of receiving the Business License, report to the tax authorities for handling tax records. 4, overdue will be fined, the provisions of the tax law is a fine of less than 2111 yuan. 5. After handling the acceptance of tax registration, take the initiative to contact the tax administrator.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize the tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

article 2 this law is applicable to the collection and management of various taxes collected by tax authorities according to law.

article 3 the collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

no organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are in conflict with tax laws and administrative regulations.

article 4 units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers.

units and individuals who are obligated to withhold and remit taxes and collect and remit taxes are withholding agents according to laws and administrative regulations. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.