1, the organization code certificate issued by the technical supervision bureau of the unit can be inquired;
2. You can query the tax registration certificate of the company;
3. You can query the invoice and the invoice special seal;
4. You can check with the tax authorities where the enterprise is located;
5. The unified social credit code on the business license is the tax registration number;
6. Ask the financial personnel of the enterprise;
7. The tax registration number of individual industrial and commercial households is generally the ID number of the legal representative plus the identification code.
Subject of tax registration certificate:
Enterprises, branches established by enterprises in other places, places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall apply to the local tax authorities for tax registration:
1. Taxpayers engaged in production and business operations who have obtained business licenses (including temporary business licenses) shall go through tax registration within 30 days from the date of obtaining business licenses, and the tax authorities shall issue tax registration certificates and photocopies (taxpayers who have obtained temporary business licenses shall issue temporary tax registration certificates and photocopies);
2. Taxpayers engaged in production and business operations who have not applied for industrial and commercial business licenses but have been established with the approval of the relevant departments shall go through tax registration within 30 days from the date of approval of the establishment by the relevant departments, and the tax authorities shall issue tax registration certificates and photocopies;
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;
To sum up, taxpayers must hold a tax registration certificate when opening a bank account and applying for tax reduction, exemption and refund, except those that are not required to be issued according to regulations.
Legal basis:
Twelfth "detailed rules for the implementation of People's Republic of China (PRC) tax collection and management law"
Taxpayers engaged in production and business operations shall, within 30 days from the date of obtaining the business license, apply to the competent tax authorities in the place of production and business operations or the place where the tax obligation occurs for tax registration, fill in the tax registration form truthfully, and provide relevant documents and materials as required by the tax authorities.
Article 15
In case of dissolution, bankruptcy, cancellation or other circumstances, taxpayers who terminate their tax obligations according to law shall report the cancellation of tax registration to the original tax registration authority with relevant documents, and then go through the cancellation of registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to the regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents.
Where a taxpayer changes the tax registration authority due to the change of its domicile or business premises, it shall apply to the original tax registration authority for cancellation of tax registration before applying to the administrative department for industry and commerce or other organs, or before changing its domicile or business premises, and report to the local tax authority for cancellation of tax registration within 30 days.
A taxpayer whose business license is revoked by the administrative department for industry and commerce or whose registration is cancelled by other organs shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.