第十五条企业，企业在外地设立的分支机构和从事生产、经营的场所，个体工商户和从事生产、经营的事业单位(以下统称从事生产、经营的纳税人)自领取营业执照之日起三十日内，持有关证件，向税务机关申报办理税务登记。税务机关应当自收到申报之日起三十日内审核并发给税务登记 Article 15 Any branch or branch established by an enterprise or an enterprise in a foreign field, a place engaged in the production or business operation, an individual industrial and commercial household, or a public institution engaged in the production or business operation (hereinafter referred to collectively as the taxpayer engaged in the production and operation) shall, starting from the date of receipt of the business license Within 30 days, hold the relevant documents and report to the tax authorities for tax registration. The tax authorities shall, within thirty days from the date of receipt of the declaration, examine and issue the tax registration