本人买下他人一饮食店，原店主要我一并买下该店的附属设备和税务登记证，请问我可以买下他的税务登记证吗？ 答：《中华人民共和国税收征收管理法》第１１条规定：纳税人按照国务院税务主管部门的规定使用税务登记证件，税务登记证件不得转借、涂改、损毁、买或者伪造。同时， I bought another restaurant, the original shop owner I bought the store’s subsidiary equipment and tax registration certificate, may I buy his tax registration certificate it? A: Article 11 of the Law of the People’s Republic of China on the Collection and Administration of Taxes stipulates that taxpayers shall use tax registration certificates in accordance with the provisions of the tax department under the State Council. Tax registration certificates may not be lent, altered, destroyed, bought or forged. Simultaneously,