The tax bureau and the industrial and commercial bureau belong to government departments. The tax bureau and the industrial and commercial bureau exercise their functions and powers on behalf of the state, and of course they belong to government departments. The tax bureau is the government agency responsible for tax collection. The tax registration certificate is a registration certificate issued by a taxpayer engaged in production or business operations when applying for tax registration with the competent tax authorities in the place where the production or business operations or tax obligations occur.

Legal basis:

Article 10 of the Measures for the Administration of Tax Collection: The State Taxation Bureau and the Local Taxation Bureau use the same code for the tax registration of the same taxpayer and share information. Specific measures for tax registration shall be formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).