The extended information tax registration certificate is a registration certificate issued by a taxpayer engaged in production or business operation when applying for tax registration with the competent tax authorities where the production, business operation or tax obligation occurs.
At or above the county level (including the same level, the same below), the State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) are the competent tax authorities for tax registration, and are responsible for the establishment registration, change registration, cancellation registration, tax registration certificate verification, replacement, abnormal household handling, inspection registration and other related matters.
The State Taxation Bureau (sub-bureau) and the Local Taxation Bureau (sub-bureau) implement territorial management according to the scope of tax collection and management stipulated by the State Council, and handle tax registration by means of joint registration or separate registration.
References:
Baidu encyclopedia-tax registration certificate