general taxpayer qualification certificate is a certificate with general taxpayer qualification. It is mainly used for the seller to issue special VAT invoices and other certificates.

tax registration certificate: the registration certificate issued by a taxpayer engaged in production or business operations when applying for tax registration with the competent tax authorities in the place where the production or business operations or tax obligations occur. Also called tax registration certificate. Tax registration certificate: the registration certificate issued by a taxpayer engaged in production or business operation when he applies 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.