Scope of tax registration: taxpayers and withholding agents.
Taxpayers engaged in production and operation: enterprises, branches established by enterprises in other places and places engaged in production and operation, individual industrial and commercial households and institutions engaged in production and operation;
(2) Units and individuals who are not engaged in production and business operations but are obligated to pay taxes according to the provisions: taxpayers other than those specified in the preceding paragraph, except state organs, individuals and rural mobile vendors without fixed production and business operations;
(3) Withholding agents: Withholding agents (except state organs) who have the obligation to withhold tax shall register for withholding tax. Taxpayers who enjoy tax reduction or exemption need to apply for tax registration.