General taxpayer qualification certificate: it is a certificate with general taxpayer qualification. 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. Also called tax registration certificate.

The general taxpayer qualification certificate is a certificate issued by the tax bureau to prove that the enterprise is a general taxpayer. At present, when the competent tax authorities register the VAT general taxpayer for taxpayers, the taxpayer's tax registration certificate is no longer stamped with the seal of "VAT general taxpayer", and the General Taxpayer Qualification Certificate is no longer issued. 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.

Appraisal criteria. Taxpayers whose annual taxable sales do not exceed the prescribed standards, have sound accounting and can provide accurate tax payment information may register with the competent tax authorities as general taxpayers. The term "sound accounting" as mentioned in these Measures refers to the ability to set up account books in accordance with the unified national accounting system and conduct accounting according to legal and valid vouchers.

1. Taxpayers should fill in the VAT General Taxpayer Registration Form with the competent tax authorities.

2. If the contents provided by taxpayers are consistent with the tax registration information, the competent tax authorities shall register on the spot; .

3. If the contents provided by the taxpayer are inconsistent with the tax registration information, or do not meet the requirements for filling in the list, the tax authorities shall inform the taxpayer of the contents that need to be corrected on the spot.

Legal basis:

Article 170 of the Civil Procedure Law of People's Republic of China (PRC) * * * After hearing the case, the people's court of second instance shall deal with it according to the following circumstances: if the original judgment or ruling finds that the facts are clear and the applicable law is correct, it shall rule to reject the appeal and maintain the original judgment or ruling; If the original judgment or ruling finds that the facts are wrong or the applicable law is wrong, it shall be judged, revoked or changed in the form of judgment or ruling according to law; If the basic facts of the original judgment are unclear, the original judgment shall be revoked and sent back to the people's court that originally tried for retrial, or the judgment shall be revised after the facts are ascertained.