Explain Article 18 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection: Taxpayers must hold tax registration certificates when handling the following matters, except that tax registration certificates are not required according to regulations:

(1) Opening a bank account;

(2) Applying for tax reduction, exemption and refund;

(three) apply for deferred declaration and deferred payment of taxes;

(4) Receiving and purchasing invoices;

(five) to apply for the issuance of tax management certificates for business activities abroad;

(6) Handling the suspension of business or business;

(7) Other relevant tax matters.