The tax registration certificate refers to the registration certificate issued by a taxpayer engaged in production or business operations when the competent tax authorities in the place of production or business operations or where the tax obligation occurs handle the tax registration. Taxpayers must hold tax registration certificates when opening bank accounts, applying for tax reduction, exemption, tax refund and other matters, except those that do not need to be issued tax registration certificates according to regulations. Taxpayers shall publicly hang the original tax registration certificate in their production, business operation or office places and accept the inspection by the tax authorities.

According to the deployment of the State Council, starting from 20 16 12 1, the business license and tax registration certificate of individual industrial and commercial households will be integrated nationwide.

2. Can I not open an account before tax registration?

Absolutely impossible.

Bank loans are divided into guarantee, pledge and mortgage. In addition to enterprise qualifications (business license, tax registration certificate, etc. ), you also need a balance sheet and accounting statements such as guarantor (secured loan) or asset certificate (mortgage loan) or deposit certificate (pledged loan). It is not enough to have a tax registration certificate. The tax registration certificate can only show that you are qualified to apply for a loan, but you do not have the conditions or preconditions for a loan or repayment ability.

Third, license management.

The tax authorities shall strengthen the management of tax registration certificates, and manage the tax registration certificates by means of on-the-spot investigation and on-site verification, or by combining the information exchange and comparison between the tax authorities and the industrial and commercial departments and between the State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau).

If the style of tax registration certificate changes and it is necessary to issue a unified tax registration certificate, it shall be decided by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Taxpayers and withholding agents who lose their tax registration certificates shall report in writing to the competent tax authorities within 15 days from the date of losing their tax registration certificates, truthfully fill out the Report Form on the Loss of Tax Registration Certificates, and publish the name of the taxpayer, the name of the tax registration certificate, the number of the tax registration certificate, the validity period of the tax registration certificate and the name of the issuing authority in newspapers and periodicals recognized by the tax authorities, and apply to the competent tax authorities for renewal of the tax registration certificate on the basis of the loss statement published in newspapers and periodicals.

The above is for everyone to share. Can I not open an account before tax registration? A tax registration certificate is a registration certificate issued by a taxpayer engaged in production and business operations when handling tax registration with the competent tax authorities in the place where the production and business operations or tax obligations occur.