The tax registration certificate is a registration certificate issued by the tax authorities when a taxpayer handles tax registration, which is used to prove the taxpayer's legal tax paying status. The business license is the certificate of the legal management right of the market subject, which is issued by the registration authority to prove that the enterprise or individual operator has the right to engage in certain production and business activities. The documents to be provided for handling the tax registration certificate include business license or other approved practice certificates, relevant contracts, articles of association, agreements, uniform code certificates of organizations, and legal identity documents of the legal representative or person in charge. You don't need to pay taxes to obtain a business license, but you need to pay taxes in accordance with the law in business activities. Both of them are documents that enterprises or individual industrial and commercial households must hold in their business activities, but their functions and roles are different.

Functions and types of tax registration certificate:

1, the role of tax registration certificate: the tax registration certificate is the identity certificate of enterprises, individual industrial and commercial households and other operators to pay taxes according to law; It is used to prove that its registration with the tax authorities is a prerequisite for legal operation and tax payment;

2. Types of tax registration certificates: generally divided into national tax and local tax registration certificates, different tax registration certificates may be required according to the business scope and tax types of operators;

3. Renewal of tax registration certificate: With the advancement of tax informatization, the entity's tax registration certificate is gradually replaced by electronic information in the electronic tax bureau system, and enterprises can register and manage tax through electronic means;

4. Cancellation of tax registration certificate: When an enterprise ceases to operate or other cancellation of registration occurs, it needs to apply to the tax authorities for cancellation of tax registration certificate, so as to legally and orderly terminate the tax relationship.

To sum up, although tax registration certificate and business license are both documents that enterprises or individual industrial and commercial households must hold, their functions and functions are different. The tax registration certificate is used to prove the taxpayer's legal tax status, while the business license is the certificate to prove the legal management right of the market subject.

Legal basis:

State Taxation Administration of The People's Republic of China's Opinions on Innovating Tax Service and Management

essay

, three certificates in one. "Explore cross-departmental business process reengineering, and establish a business license, organization code certificate, and tax registration certificate" one form registration, three certificates in one "system. The market entity shall submit all the materials required for handling the business license, organization code certificate and tax registration certificate at one time, and the relevant departments shall accept the application and review it. If the registration is approved, a license with the functions of business license, organization code certificate and tax registration certificate will be issued to the market subject.