" taxation of People's Republic of China imposes administrative standard " the 15th regulation: Enterprise, the branch that the enterprise establishs outerly and be engaged in the production, place that run, individual and industrial and commercial door and be engaged in production, management institution (the following a general designation is engaged in production, management taxpayer) since the day that gets business license oneself inside 30 days, hold involves certificate, declare conduction duty Wu to register to the tax authority. The tax authority ought to receive the day that declare to rise oneself, the examine and verify inside 30 days sends duty Wu to register certificate.
The 16th sets: Be engaged in production, management taxpayer, duty Wu registers content happening to change, from industrial and commercial administration mechanism deals with the day that change registers to rise, perhaps be in inside 30 days to industrial and commercial administration mechanism applies for to deal with cancel before registering, hold closes certificate to declare conduction change to the tax authority, perhaps cancel duty Wu to register. Will tell normally, industrial and commercial the company that already cancelled, duty Wu registered affirmation to had been cancelled.
Thirtieth sets 7 times: Be engaged in production, management taxpayer to dealing with what duty Wu registers according to the regulation, and the taxpayer that is engaged in managing temporarily, by tax authority check and ratify its answer ratal, instruct pay.
From " taxation ask forring provides a way " can see in the regulation, duty Wu is registered is management of convenient duty Wu only need and of set, and the effectiveness that do not have set to legal right, obligation or stops. That is to say, although did not undertake duty Wu is registered, the duty to pay taxes of taxpayer also won't because of this derate.
Basis " company of People's Republic of China registers regulation " the 44th regulation: "Via the company the mechanism that register is cancelled register, the company is stopped " . This clause indicates cancel register namely industrial and commercial cancel register, if the company was dealt with,cancel register, the right, obligation also is stopped namely, duty Wu registers even if to still be in, the circumstance that the enterprise cancels legally falls to also cannot undertake duty Wu manages again, cannot become the boy or girl friend that the tax authority has duty Wu administration is punished more.
