税务登记，也称纳税登记，是征纳双方依法履行征纳税权力、义务的一项法定手续。纳税人依法办理税务登记，表明纳税人依法承担纳税义务，纳入税务管理，同时也表明纳税人的生产、经营活动得到了国家税收法律的承认和保护。 税务登记，包括开业登记、变更登记、注销登记、停复业 Tax registration, also known as tax registration, is a statutory formality that requires both parties to fulfill their duties of collecting tax power and obligations according to law. Taxpayers handle tax registration in accordance with the law, indicating that taxpayers bear tax liability in accordance with the law and incorporate tax administration. At the same time, it also shows that taxpayers’ production and business activities are recognized and protected by the state tax laws. Tax registration, including the opening of registration, change registration, cancellation of registration, suspension of business