The general taxpayer certificate is the proof that the taxpayer has the qualification of general taxpayer of value-added tax. When a general enterprise applies for the qualification of general taxpayer, the tax authorities will return a copy of the Identification Form of General Taxpayer. Some tax authorities will stamp the copy of the tax registration certificate with the seal of general taxpayer, and the company will issue a special VAT invoice, which can be used as a voucher for general taxpayers. It is mainly used for the seller to issue special VAT invoices and other vouchers. Tax registration certificate: the registration certificate issued by a taxpayer engaged in production or business operation when applying for tax registration with the competent tax authorities in the place where the production or business operation or tax obligation occurs. Also called tax registration certificate. Some places have general taxpayer qualification certificates, while others do not. Just stamp the words "VAT general taxpayer" on the copy of the tax registration certificate. Small enterprises with annual sales below the prescribed standards can also be recognized as general taxpayers as long as their accounting is sound, provided that the industrial and commercial departments handle industrial and commercial registration; Having gone through the tax registration in the tax department; Open a settlement account in a bank; Separate accounting accounts and full-time accountants can provide output tax and input tax information of taxable goods and services as needed. Self-employed individuals should also basically meet the above conditions when applying for the recognition of general taxpayers.

Legal basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Matters Related to the Reform of the Registration System of "Three Certificates in One" and the Management of General VAT Taxpayers 1. When the competent tax authorities handle the registration of VAT general taxpayers for taxpayers, the taxpayer's tax registration certificate is no longer stamped with the seal of VAT general taxpayers. The Registration Form of VAT General Taxpayer's Qualification is returned to the taxpayer after being audited by the competent tax authorities, which can be used as evidence to prove that the taxpayer has the qualification of VAT general taxpayer.