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Do you have to pay tax on your business license

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Do I have to pay tax on my business license


        

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  • 2024-06-09 17:01:43

    There is no need to pay taxes when applying for a business license. After handling the tax registration certificate, as long as taxable income is obtained, taxable property is owned, and taxable behavior occurs, it is necessary to pay taxes. Taxpayers engaged in production or business operations shall, within 30 days from the date of obtaining the business license, present the relevant certificates and report to the tax authorities for tax registration. A withholding agent who has completed tax registration shall, within 30 days from the date of the occurrence of the withholding obligation, report to the tax authority in the place of tax registration for the registration of tax withholding. If it is a tax declaration, it will be subject to corresponding administrative penalties.
    Legal basis
    Article 15 of the Measures of the People's Republic of China for the Administration of Tax Collection
    Enterprises, branches set up by enterprises in other places and places engaged in production and business operations, self-employed businesses and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining a business license, present the relevant certificates and report to the tax authorities for tax registration. The tax authorities shall register and issue tax registration certificates on the day of receipt of the declaration.
    The administrative department for industry and commerce shall regularly inform the tax authorities of the registration and issuance of business licenses.
    The scope and measures for tax registration by taxpayers and withholding agents other than those specified in the first paragraph of this Article shall be formulated by the State Council.

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