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Taxation Administration Further Improves Tax Registration Management

2011/3/31 17:32:00 38

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Tax Registration And Management Of Value Added Tax

To further improve the tax registration management system, standardize

Tax registration management

Strengthening

Tax source monitoring

Recently, the State Administration of Taxation issued the notice on further improving the administration of tax registration. (Announcement No. twenty-first of the State Administration of Taxation 2011).

The document stipulates that taxpayers engaged in production and operation shall do business without business license, or do not need to apply for business license and need approval by the relevant departments, but without the approval of the relevant departments, they shall apply for tax registration within 30 days from the date of tax payment.

The document requires strict non-standard household identification management, abnormal household announcement, and implementation of abnormal households.

Tracking management

It is necessary to further strengthen the management of abnormal households by strengthening the collaborative management of different households.

The document also stipulates that taxpayers who are temporarily engaged in production and business activities in other counties (cities) shall, before going out for production and operation, apply to the competent tax authorities at or above the county level (including those at the same level) to apply for the issuance of tax administration certificates for outgoing business activities according to the categories of goods and services tax payable by other counties.

Those who go out for business activities should pay value-added tax, apply to the state tax authorities, apply for business tax when they go out of business activities, apply to the local tax authorities, and when they go out for business activities, they may apply to the state tax or local tax authorities for approval, and the tax authorities shall not refuse them.