Supplementary Notice On Further Linking Up The Relevant Work Of "Three Certificates Integration"

The State Administration for Industry and Commerce and the State Administration of Taxation issued the supplementary notice on further linking up the relevant work of "three certificates integration". It is clear that after the integration of the 22 certificates, the business sector and the tax department will share the data of the enterprise registration.

State Administration of industry and Commerce

Supplementary Notice on further linking up the relevant work of "three certificates integration"

The industrial and commercial administration bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate planning shall be supervised by the market, the State Administration of Taxation and the local taxation bureaus.

Since the implementation of the reform of the registration system of "three cards in one place, one license per yard" in October 1st this year, the local industry and Commerce (market supervision) and tax departments have carefully organized, strengthened implementation and worked together to form a joint force of reform.

In order to further promote the reform in an orderly and orderly way, effectively solve the problems of business adjustment, system docking and data sharing in various aspects of the reform process, the following supplementary notice is given to the industrial and commercial (market supervision) and taxation departments to further coordinate the enterprise registration and tax administration.

First, we should further clarify the scope and requirements of information collection to ensure smooth information sharing.

(1) clear the scope of data collection and exchange.

The enterprise registration authorities and tax authorities conduct a comprehensive review of the data items of their respective business information systems, and establish corresponding relationships among data items.

According to the requirements of Document No. 2015 of industrial and commercial enterprises, [121], the enterprise registration authorities share the information on the establishment, alteration, registration and registration of the enterprises in a timely manner to the provinces (autonomous regions, municipalities directly under the central government, municipalities directly under the central government, cities under the same plan), and share the exchange platform. The tax authorities, as required, share the information of tax clearing, the names of tax authorities, the place of production and operation, the person in charge of accounting and the accounting method in a timely manner to the provincial exchange platform.

The enterprise registration authority separately signs up the registration, alteration registration and cancellation of registration enterprises.

For those who have not handled the tax registration certificate and renewed their new business license, the enterprise registration authority will share the aforementioned enterprise related information to the provincial sharing and exchange platform at the same time.

Local enterprises registration organs and tax authorities can expand the scope of sharing according to the actual situation.

(two) do data collection, pmission, receiving and importing.

The enterprise registration authority shall ensure that the shared registration and alteration information is complete and accurate, and the tax authorities should receive and acquire timely, and do well in the import, collation and pformation of the data, so as to ensure the effective integration of the shared information in the tax department's business system.

For the information collected by the enterprise registration department, the tax authorities should collect taxpayer information when the parties concerned handle tax affairs.

(three) improve registration (record) information collection.

The parties concerned shall fill in the shareholders' (promoters) together with regard to the changes in the articles of association of all major shareholders (contributors).

Table.

The application notes for registration of all kinds of subjects should be perfected simultaneously.

Two, further improve inter departmental information sharing and exchange mechanism to ensure the convergence of information application.

(four) improve the application of information pmission and reconciliation checking mechanism.

Registration authorities and tax authorities at all levels should modify and improve the business information system according to relevant requirements, share information in time, and ensure the accuracy and integrity of shared information.

Establish mutual data reconciliation mechanism and increase the verification of shared information.

All departments will

Log logs (data sending number, actual receiving number, failure number, etc.) are timely feedback to each other, and timely communication and coordination of data problems in the process of information sharing are achieved.

(five) continue to promote the construction of information sharing platform.

At present, the registration authorities and tax authorities that fail to realize the real-time pfer of registration information should further strengthen cooperation and jointly promote the construction of information sharing platform, and achieve real-time pmission of registration information as soon as possible.

Three, further do business registration and tax registration related business.

(six) do well in order.

Renewal of certificates.

For a registered enterprise applying for a renewal of business license due to reasons such as the original organization code certificate and the tax registration certificate expired, the enterprise registration authority shall issue a business license containing the uniform social credit code.

(seven) no clear tax certificate is required when the simple cancellation is made.

In the case of the pilot site for the simple cancellation of the unopened businesses and the enterprises without debt and debt, the enterprise registration authorities will no longer require the parties to provide tax clearance certificates when they are simply written off. The tax authorities should strengthen the supervision over the simple cancellation of the enterprises, timely notify the relevant information announcements companies, and the enterprise registration authorities verify that the summary procedures are not applicable. The cancellation procedures should be terminated and the registration status before cancellation should be resumed.

(eight) do well archival enquiry and management.

The registration organs at all levels should actively assist the tax authorities in doing a good job of inquiring and obtaining the registration files of enterprises, and the tax authorities should ensure the standardization of inquiry work and the safety of archives.

(nine) strengthen inspection and supervision.

The General Administration of industry and Commerce and the State Administration of Taxation will organize the joint inspection without any time, and inform the implementation of the joint venture, focusing on the completeness, accuracy and timeliness of the relevant information in the process of collection, sharing and receiving.

Registration organs and tax authorities at all levels should strengthen organizational leadership, enhance ideological understanding, and implement the requirements of the document to the letter.