Contracting scenic spot tax in a different place needs to be reported to the tax authorities in the place of business registration, accept tax management. According to the query China law network shows, engaged in production, business taxpayers to foreign counties temporarily engaged in production, business activities, should hold a copy of the tax registration certificate and the location of the tax authorities to fill out the tax management of out-of-town business activities, to the business of the tax authorities to check the registration and accept the tax management. If a taxpayer engaged in production or business activities goes out for business and stays in the same place for a total of more than 180 days, the taxpayer shall apply for tax registration at the place of business. Should be in the place of business for tax registration procedures.