Newly registered enterprises, some of which are ordinary taxpayers at the beginning, must declare in the month after receiving the tax registration certificate.
Taxpayers should file tax returns on a monthly basis, and the reporting period is from 1 to 15 of the following month. If the last day is a legal holiday, it will be postponed to 1. If there are legal holidays for more than 3 consecutive days from 1 to 15 every month, it will be postponed according to the number of holiday days.
The enterprise shall handle the tax registration within 30 days after receiving the business license;
An enterprise shall file a tax return from the month after obtaining the tax registration certificate;
Legal basis: People's Republic of China (PRC) Company Law.
Article 8 A limited liability company established in accordance with this Law must indicate the words limited liability company or limited company in its name.
A joint stock limited company established in accordance with this law must indicate the words joint stock limited company or joint stock company in its name.
Article 9 When a limited liability company is changed into a joint stock limited company, it shall meet the requirements of a joint stock limited company as stipulated in this Law. When a joint stock limited company is changed into a limited liability company, it shall meet the conditions of a limited liability company as stipulated in this Law.
Where a limited liability company is changed into a joint stock limited company, or a joint stock limited company is changed into a limited liability company, the creditor's rights and debts before the company change shall be inherited by the changed company.
Article 10 The domicile of a company is the place where its main office is located.
Article 11 To establish a company, the articles of association must be formulated according to law. The Articles of Association are binding on the Company, shareholders, directors, supervisors and senior management.
Article 12 The business scope of a company shall be stipulated in the articles of association and registered according to law. A company may amend its articles of association and change its business scope, but it shall register the change.
Projects that are required to be approved by laws and administrative regulations in the company's business scope shall be approved according to law.
Article 13 The legal representative of a company shall be the chairman, executive director or manager in accordance with the articles of association, and shall be registered according to law. Where the legal representative of the company changes, it shall go through the registration of change.
Article 14 A company may set up branches. The establishment of a branch company shall apply to the company registration authority for registration and obtain a business license. A branch company does not have legal person status, and its civil liability shall be borne by the company.
A company may set up subsidiaries, which have legal personality and independently bear civil liabilities according to law.
Fifteenth companies can invest in other enterprises; However, unless otherwise provided by law, investors shall not be jointly and severally liable for the debts of the invested enterprises.
Article 16 The company's investment in other enterprises or providing guarantee for others shall be decided by the board of directors, shareholders' meeting or shareholders' meeting in accordance with the provisions of the company's articles of association; Where the articles of association stipulate limits on the total amount of investment or guarantee and the amount of individual investment or guarantee, it shall not exceed the prescribed limits.
Where a company provides a guarantee for the company's shareholders or actual controllers, it must be resolved by the shareholders' meeting or the shareholders' meeting.
Shareholders specified in the preceding paragraph or shareholders controlled by actual controllers specified in the preceding paragraph shall not participate in voting on matters specified in the preceding paragraph. The voting shall be passed by more than half of the voting rights held by other shareholders present at the meeting.
Article 17 The company must protect the legitimate rights and interests of employees, sign labor contracts with employees according to law, participate in social insurance, strengthen labor protection and realize safe production.
Companies should take various forms to strengthen employees' vocational education and on-the-job training to improve their quality.