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经国务院批准,为了维护税收法纪,保障合法经营,加强工商税收的征收管理,保证国家财政收入,决定在全国办理税务登记。所有工商业经营单位(包括国营、集体企业,下同)和个人,都必须办理税务登记,接受税务机关的纳税管理和监督。现就有关税务登记事项,通告如下:一、凡从事工业生产、交通运输、邮政电讯、建筑安装、商业经营、金融信托、进出口贸易、服务性业务,以及其它有经营收入、收益依法应该纳税的单位和个人(以下
With the approval of the State Council, in order to safeguard tax laws and regulations, safeguard lawful operations, strengthen tax collection and administration of industry and commerce, and ensure state revenue, it has decided to go through tax registrations across the country. All business units (including state-owned, collective-owned enterprises, the same below) and individuals must register for taxation and accept the tax administration and supervision of tax authorities. Now on the tax registration matters, the circular is as follows: First, all engaged in industrial production, transportation, postal telecommunications, construction and installation, commercial management, financial trusts, import and export trade, service business, and other operating income, income tax should be taxable The units and individuals (below