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What do you mean the tax registration certificate is a black account?
Generally, there is no such name as "black households", which are generally divided into "normal households, closed households and abnormal households".

Black households may have the following possibilities:

1, perhaps it is the concept of abnormal households, that is, they have not fulfilled their tax declaration obligations for more than 2 months, and they are determined as abnormal households after being found by the tax authorities. You can go to the original competent tax authorities to accept punishment, pay back taxes (if any) and late fees, and "solve the problem."

2. Maybe the tax authorities implement the "tax credit rating system", but generally it is divided into different grades by A/B/C/D..