The tax registration certificate refers to the registration certificate issued by a taxpayer engaged in production or business operations when applying for tax registration to the competent tax authorities in the place where the production or business operations or tax obligations occur. 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 issue 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.

The Detailed Rules for the Implementation of the People's Republic of China (PRC) Tax Collection and Management Law, which came into effect on June 5438+00, 2002, stipulates that "taxpayers must hold tax registration certificates for the following matters:

(1) Opening a bank account;

(2) Applying for tax reduction, exemption and refund;

(three) to apply for extension of declaration and extension of tax payment;

(4) Receiving and purchasing invoices;

(five) to apply for the issuance of tax management certificates for business activities abroad;

(6) Handling business suspension or closure;

(7) Other relevant tax matters.