Industrial and commercial registration is an administrative license, and tax registration is classified as administrative examination and approval.

Industrial and commercial registration is an administrative license. Administrative license refers to an administrative act that the administrative subject decides whether to give a specific administrative counterpart the right or qualification to engage in certain activities or carry out certain acts according to the application of the administrative counterpart by issuing permits or licenses.

Industrial and commercial registration is to grant the business license to the applicant through "registration" and give the other party the qualification to engage in production and business activities.

Tax registration is classified as administrative examination and approval, because most administrative actions can be regarded as administrative examination and approval. Tax registration is an administrative confirmation act.

Administrative confirmation refers to the unilateral legal act that the administrative subject has to confirm or deny the legal status or rights and obligations of the other party. Tax registration is to confirm that the applicant is a taxpayer through "registration".

Tax registration, also known as tax registration, refers to a legal system for tax authorities to register and manage taxpayers' production and business activities according to the provisions of the tax law, and it is also a legal procedure for taxpayers to fulfill their tax obligations according to law. Tax registration, also known as tax registration, is the primary link and basic work for tax authorities to implement tax management on taxpayers, the basis and proof of the establishment of legal relationship between the tax collectors and the taxpayers, and the obligation that taxpayers must fulfill according to law.

Extended data:

1. Administrative license is an administrative act applied for according to law. The relative policy of administration applies to the administrative subject for specific matters, which is the prerequisite for the administrative subject to implement the administrative licensing behavior. No application, no permission.

2. The contents of administrative license are activities generally prohibited by the state. Administrative licensing can be based on general prohibition and individual lifting of the ban. That is to say, under the premise of general prohibition by the state, the administrative counterpart who meets certain conditions is lifted to enjoy certain qualifications or rights and be able to implement a certain behavior.

3. Administrative license is a specific administrative act that the administrative subject gives the administrative counterpart a certain legal qualification or legal right. Administrative license is a specific administrative act that is beneficial to specific people and specific things.

4. Administrative license is an external administrative act. Administrative license is a kind of management behavior of administrative organs against administrative counterparts and an external behavior of administrative organs in managing economic and social affairs according to law. The internal management behavior of an administrative organ in approving personnel, finance, foreign affairs and other matters of other administrative organs or institutions directly managed by it does not belong to administrative license.

5. Administrative license is an essential administrative act. Administrative license must follow a certain legal form, that is, it should be an express written license, and it should be recognized and proved by formal documents and seals. The most common forms of administrative license in practice are licenses and licenses.

Baidu encyclopedia-tax registration

Baidu encyclopedia-administrative license