1, the provisions of the certificate version are different.
(1) Registered tax registration certificate is a special tax registration certificate issued by tax authorities to non-independent accounting branches and units with tax obligations according to relevant regulations, although it is a public institution (because it has not been registered in the administrative department for industry and commerce or holds other certificates).
(2) Tax registration certificates are generally issued to taxpayers who usually have regular tax production and operation.
2. The users of certificates are different.
(1) The registered tax registration certificate is the tax registration certificate of an unincorporated entity;
(2) The tax registration certificate is the tax registration certificate of the legal entity.
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 for taxpayers, the basis and evidence for the establishment of legal relationship between taxpayers and taxpayers, and the obligation that taxpayers must fulfill according to law.
A tax registration certificate is a written proof that a taxpayer has fulfilled his tax obligations. With the tax registration certificate (here refers to a copy), taxpayers can handle the following tax matters:
(1) Apply for tax reduction, exemption and refund;
(2) purchasing and receiving invoices;
(three) to apply for a tax management certificate for going out to operate;
(four) to declare and handle other related matters stipulated by the tax authorities. In addition, taxpayers engaged in production and operation in other counties (cities) must apply for inspection and registration with the local State Taxation Bureau or local taxation bureau on the basis of the tax management certificate issued by the local State Taxation Bureau for going out for business activities, and accept tax management.