Tax Treatment After The Combination Of Three Certificates

After the "three card unification", the tax authorities face many details in management and need to be solved one by one.

The tax authorities in Liaoning, Zhejiang and Jiangxi, as the pilot areas, summed up the problems exposed in the trial operation of "three certificates integration" and put forward solutions.

What about the incomplete information of branches?

Li Changwei, the Liaoning provincial tax bureau, and Wang Hongbing, our newspaper reporter, reflect that after the new branch of the "three certificates integration" business branch has completed the related business of the industry and Commerce Department, the relevant information can not be identified as the head of the enterprise income tax authority in the process of introducing the state tax or local tax authorities.

They suggested that in the information provided by enterprises or in the information collection form, they should provide or fill in the tax authorities of the corporate income tax of the head office, so as to confirm the management organ of the enterprise income tax when approved, and avoid leakage.

What should some enterprises do without filing?

Li Changwei of Liaoning State Revenue Bureau and Wang Hongbing, our newspaper reporter, reflected that after the "three certificates integration", some enterprises were not able to record the tax authorities.

They suggested that in carrying out the work of "three certificates integration", coordination between departments should be strengthened, and timely integration and supplement of relevant information should be made.

For example, a modest increase in the pfer of documents within the executive branch.

What about the immature pmission technology?

Zeng Hua Hua of Changshan State Taxation Bureau of Zhejiang province shows that the pmission technology is not mature at present, and the internal and external network is required to pmit data in two lines, so that the workload of each registration department will not rise or fall.

He suggested that the collection of industrial and commercial registration information should be set up uniformly.

Tax, industry and commerce, quality supervision, social security and other departments need relevant information provided by enterprises, which can be provided at once by the enterprises when they issue business licenses. The industry and Commerce shall receive, examine and scan the paper materials and cancel the tax, quality supervision and social security reexamination links so as to improve the speed and efficiency of the certification.

As long as we ensure that the registration method is correct, when the relevant departments are in doubt or need to update and update the relevant registration information, we can contact the enterprises to confirm and correct them.

How can electronic file management be weak?

Zeng Hua Hua of the State Taxation Bureau of Changshan County of Zhejiang province reflects that after the realization of the "three certificates integration", the tax authorities will no longer collect the paper registration data of the enterprises, and fully receive the electronic registration data of the industrial and commercial scanning.

Therefore, strengthening the management of electronic records has been put on the important agenda.

The custody of electronic files can be easily querying and using, but the requirements for the management of electronic archives need to be improved and the overall quality of archivists should be improved.

enterprise

What is difficult to identify?

Wu Qinglian and Yu Gao Song, a local tax bureau in Yichun, Jiangxi, reflected that the reform of the industrial and commercial registration system relaxed and simplified the management requirements for registration of residence and registered capital.

Bring about influence.

They suggested that first, information interchange should be in place and good access to market subjects should be maintained.

In this respect, it is important for the industrial and commercial windows to check the audit data well for the subsequent management of the tax authorities.

At the same time,

We should sort out tax related information, such as articles of association, composition of shareholders and proportion of investment, which need to be provided by taxpayers.

Two, follow up the responsibilities and responsibilities in order to keep the registration of enterprises in a timely manner.

"Three certificates integration" puts forward new requirements for the follow-up management of tax authorities, and we must adjust and optimize the collection and management process as soon as possible.

For example, the duty of tax service sub bureaus, management sub bureaus and municipal bureaus should be clearly defined.

The Yichun Local Taxation Bureau has implemented the work mechanism of first spot check and then confirmed whether the audit is approved. It has identified some false registration behaviors in a timely manner, and has asked the business sector to revoke their business licenses, to a certain extent, controls the growth of false registration households and zero reporting households.