Tax registration, also known as tax registration, refers to a legal system in which tax authorities register and manage taxpayers' production and business activities according to the provisions of the tax law, and it is also a legal procedure for taxpayers to fulfill their tax obligations according to law. Tax registration, also known as tax registration, is the primary link and basic work for tax authorities to implement tax management for taxpayers, the basis and evidence for the establishment of legal relationship between taxpayers and taxpayers, and the obligation that taxpayers must fulfill according to law. Tax registration refers to a basic system in which tax authorities register and manage taxpayers' production and business activities in accordance with the provisions of the tax law. Its significance lies in: it is beneficial for tax authorities to understand the basic situation of taxpayers, master tax sources, strengthen tax collection and management, prevent tax loss, establish normal working relations between tax authorities and taxpayers, strengthen the publicity of tax policies and regulations, and enhance tax awareness.

Legal objectivity:

Tax registration includes: 1. Business registration; 2. Change registration; 3. Registration of suspension or resumption of business: If a taxpayer or withholding agent needs to suspend business temporarily due to production, operation and other reasons, it shall go through the tax registration of suspension with the tax authorities after being approved by the relevant departments. After the expiration of business suspension, taxpayers and withholding agents shall promptly go through the formalities of resuming business tax registration with the tax authorities that approved their business suspension. 4. cancellation of registration; 5. Reissue, verify and lose the replacement certificate; 6. Initial declaration: Taxpayers and withholding agents shall, when handling tax registration, submit to the competent tax authorities the Verification Form of Initial Tax Declaration, the Verification Form of Business Tax Exemption Definition and Tax Calculation Method of Resident Representative Offices of Foreign Enterprises, the Initial Declaration Form of Vehicle and Vessel Use Tax for Private Vehicles, and the Adjustment Tax for Investment Direction of Fixed Assets.