国家税务总局近日发出通知,要求加强对商贸企业增值税征收管理。通知规定:企业申请办理税务登记须向税务登记部门提供有关营业执照、注册资金、银行帐号证明、身份证明(居民身份证、护照或者其他合法证件)、房屋产权证明、房屋租赁合同等证件、资料、税务登记部门应对其合法性进行审核,对其经营场所、货物仓库进行实地察访,确认无误后,按有关规定办理税务登记并及时将企业 State Administration of Taxation recently issued a circular calling for stepping up the collection and management of value-added tax on commerce and trade enterprises. The circular stipulates that: When applying for tax registration, the tax registration department shall provide the tax registration department with documents such as business license, registered capital, bank account number, identification (resident ID card, passport or other legal documents), proof of property ownership, lease contract and other documents , The tax registration department shall examine its legality, conduct a field visit to its business premises and cargo warehouse, confirm the correctness, handle the tax registration in accordance with the relevant provisions and promptly send the enterprise