China’s Taxation Administration: Tax Registration
Individuals, enterprises, and their branches that are required to pay taxes under the Tax Law must apply for tax registration with the tax authorities by producing the necessary documents within 30 days from the date of obtaining their business license. If a taxpayer needs to alter their tax registration, they should also apply for alteration or deregistration of their tax registration with the competent tax authorities within 30 days from the date of approval by the competent authorities or the date of declaration.