Core Viewpoint - The first step for newly established enterprises to commence operations is to obtain a business license from market regulatory authorities and subsequently confirm information with tax authorities [2]. Group 1: New Business Registration Process - Newly established enterprises must complete information confirmation with tax authorities after obtaining a business license [2]. - If the enterprise meets the conditions for intelligent opening, the electronic tax bureau will automatically confirm the registration and complete the identity registration of the legal representative [2][6]. - If the conditions are not met, the applicant can log in as a natural person to complete the process [2]. Group 2: Intelligent Opening Conditions - Upon successful registration, the legal representative will receive an opening confirmation SMS from the tax bureau on the same day [5]. - The process for confirming the opening includes logging into the electronic tax bureau, verifying pre-filled information, and completing the intelligent opening confirmation [6]. Group 3: Non-Intelligent Opening Process - If the enterprise is registered but the applicant is not the legal representative or financial officer, they must log in through the natural person business portal to complete the opening confirmation [8][10]. - The system will automatically retrieve the legal representative's phone number, which cannot be modified [10]. - If the legal representative has not registered a natural person account, they must do so to receive the SMS verification code [11].
电子税务局丨新办纳税人开业之税务信息确认
蓝色柳林财税室·2025-09-11 00:40