Circular Of Jilin Province On The Implementation Of "Two Card Integration" Of Business License And Tax Registration Certificate Of Individual Industrial And Commercial Households

According to the request of the Jilin Provincial Administration for Industry and commerce, the State Taxation Bureau of Jilin, the Jilin provincial taxation bureau, the Jilin provincial development and Reform Commission, and the Legislative Affairs Office of the Jilin Provincial People's Government on the implementation of the "two certificate integration" of the business license and tax registration certificate of the individual industrial and commercial households, Jilin will fully implement the "two card integration" of the individual business owners' business license and tax registration certificate since December 1st.

The relevant circular is hereby announced as follows:

First,

Business license and tax registration certificate "two certificate integration" is a business license and tax registration certificate issued by the administrative department for Industry and Commerce (the market supervision department) and the tax department separately. It is replaced by a business license issued by the Department of industry and Commerce Administration (market supervision and management) to load a unified social credit code of the legal person and his organization (hereinafter referred to as the unified social credit code), which has the functions of the original business license and tax registration certificate, and the tax department no longer issues the license.

Card.

Two, through the "two card integration" of individual business owners' business license and tax registration certificate, citizens only need to fill out a "form" and submit "a set of materials" to the "one window" of the Department of industry and Commerce Administration (market supervision and management).

Three, since December 1, 2016, all levels of the province

(market supervision and management) departments issue individual business owners who have unified social credit codes to newly opened businesses and apply for change registration and change of business license. The business licenses and tax registration certificates of the individual industrial and commercial households that were established before December 1, 2016 and failed to renew their business licenses with unified social credit codes continue to be valid.

Four, the individual industrial and commercial households who acquire the business license of the unified social credit code only need to confirm the relevant information when they engage in tax related matters for the first time, and do not need to go to the tax department for tax registration. Other tax related matters are still handled in accordance with the provisions of the state's tax laws and regulations.

Five. Those who have already applied for the cancellation of registration of the individual industrial and commercial households who are loading the unified social credit code business license and engaging in tax related matters in the tax authorities shall submit the "tax clearance certificate" issued by the tax authorities to the registration authority.

Where other individual business owners apply for cancellation of registration, the administrative departments for Industry and Commerce (market supervision and management) and the tax departments shall cancel them separately according to the regulations.

Six, the registration format and specification of the required registration documents for individual business operators can be downloaded by the Red Shield network of Jilin, and can be freely collected at the registration offices at all levels.

I hereby inform you.

Jilin Administration for Industry and Commerce

Jilin State Taxation Bureau

Jilin Local Taxation Bureau

Jilin provincial development and Reform Commission

Legislative Affairs Office of Jilin Provincial People's Government

November 28, 2016

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The State Administration of Taxation has attached great importance to the reform of the "two card integration", and has actively studied and demonstrated with the relevant departments, carefully designed the timetable and the road map, so as to ensure that the relevant preparations for the "two card integration" are in place and seamless.

First, unified business norms.

The relevant departments jointly issued the notice on doing well the pilot work of "two card integration" for individual industrial and commercial households, guiding the pilot reform work.

At the same time, the General Administration of industry and Commerce has formulated the unified application forms, business norms and technical plans of the two departments, and made clear that the "two card integration" of individual industrial and commercial households does not require a pitional period, and does not require mandatory change.

Two is to promote system upgrading.

On many occasions, we need to sort out the business requirements of the three phase of the golden tax to ensure that the relevant policies and business processes of the "two card integration" reform can be implemented in the tax collection and management information system.

The three is joint business training.

Jointly organised business technical training with SAIC, detailing the "two card integration" business process, document specifications, technical standards, information pmission and other contents of individual businesses to help taxpayers better adapt to the reform.