Article 8 of the Regulations on Individual Industrial and Commercial Households shall apply to the registration authority where the business premises are located for registration. The applicant shall submit an application for registration, identity certificate and proof of business premises. The registered items of individual industrial and commercial households include the name and domicile, composition, business scope and business premises of the operators. Individual industrial and commercial households use the name, with the name as a registered item.
Seventeenth individual industrial and commercial households shall, after obtaining the business license, handle the tax registration according to law. Where the contents of the tax registration of individual industrial and commercial households change, the tax registration shall be changed or cancelled according to law.
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"Measures for the Administration of Tax Registration" Article 10 Enterprises, branches engaged in production and operation established by enterprises in other places and places, individual industrial and commercial households and institutions engaged in production and operation (hereinafter referred to as taxpayers engaged in production and operation) shall go through tax registration with the local tax authorities:
(1) Taxpayers engaged in production and business operations shall go through the tax registration within 30 days from the date of obtaining the industrial and commercial business license, and the tax authorities shall issue tax registration certificates and photocopies;
(2) If a taxpayer engaged in production or business operations has not applied for an industrial and commercial business license but has been approved by the relevant department, it shall go through the tax registration within 30 days from the date when the relevant department approves the establishment, and the tax authorities shall issue a tax registration certificate and a copy thereof;
(3) If a taxpayer engaged in production or business operations fails to apply for an industrial and commercial business license or is established without the approval of the relevant department, it shall go through the tax registration within 30 days from the date when the tax obligation occurs, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;
(4) The lessee who has the right of independent production and management, independent financial accounting, and regularly pays the contract fee or rent to the employer or lessor shall, within 30 days from the date of signing the contract, apply to the tax authorities in the place where the contracted leasing business takes place for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;
(5) If an overseas enterprise contracts construction, installation, assembly, exploration projects and provides labor services in China, it shall, within 30 days from the date of signing the project contract or agreement, apply to the tax authorities where the project is located for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy.
Baidu Encyclopedia-Regulations on Individual Industrial and Commercial Households