The System Of &#34, Three Certificates And One &#34 Has Great Influence On Accounting.

Answer: the registration system of "three certificates integration" means that enterprises are issued by the industrial and commercial administration department to issue the business license, the quality and technical supervision department to issue the organization code certificate, the tax department to issue the tax registration certificate, instead of an application, and the industrial and commercial administration department issued a registration system for loading the legal person and other organizations to unify the social credit code business license.

2, Q: when will the three registration system reform be implemented?

A: since September 29, 2015, our city has implemented the "one by one" registration mode for the newly established enterprises, and the business license has been issued by the industrial and commercial department.

3, Q: how long is the pition period of the registration system reform?

A: according to the work arrangement, the business registration department will complete the replacement work before December 31, 2020 by the business registration department until December 31, 2020 when the pition period is up to December 31, 2020.

During the pitional period, the original tax registration certificate issued before the reform will continue to be effective.

Answer: it needs to be clear that the "three syndromes" is not the cancellation of tax registration, the legal status of tax registration still exists, but the government's simple government decentralization will change this link to the administrative department of industry and commerce to accept it, and issue a business license to load the unified social credit code of legal persons and other organizations, and this business license has the legal status and function of the tax registration certificate after the tax authorities complete the information supplement.

5, Q: what is the reform scope of the registration system of "three certificates in one"?

A: since September 29, 2015, new enterprises, farmers' professional cooperatives and permanent representative offices of foreign enterprises (hereinafter referred to as "enterprises") have been fully registered by the "three certificates in one, one by one" registration, and the administrative department for Industry and Commerce has issued a business license for the legal person and other organizations to integrate the social credit code (hereinafter referred to as "unified code").

The entities approved by the individual industrial and commercial households and other organs (such as editing, civil affairs, and Judicial Affairs) are not included in the scope of the "three certificates combination" and "one photo one yard".

Answer: after the implementation of the "three certificates integration", the newly established enterprises and the renewal licenses will get the business license issued by the industrial and commercial registration department with the 18 "unified social credit code".

The 18 "unified social credit code" is not only the business registration number of enterprises, but also the tax registration number.

7, Q: the name of the enterprise has changed, and the new certificate of three certificates has been changed. Does the taxpayer identification number on the invoice special seal need to be changed?

Answer: need.

The code on the invoice special seal should correspond to the license holders held. The holding of the "three certificates in one and one code" is consistent with the uniform social credit code. The tax registration certificate holds the same number as the tax registration certificate.

8, Q: if the three cards fail to report to the tax authorities within 30 days, will they belong to late registration?

Answer: enterprises registered in industry and Commerce and obtained "three certificates one by one" and "one photo or one code" certificate, they did not report to the tax authorities within 30 days, and they did not belong to late registration.

9, Q: if the new certificate of three certificates is changed, the three items of production, business address, financial person in charge and accounting method should be changed to the business administration department or to the competent tax authorities.

Answer: after the implementation of the "one lighting one yard" reform, whether the enterprise that receives "one photo or one yard" or the enterprise that has not yet received the "one to one" code, all the three information changes of the production and business address, the financial controller and the accounting method shall be applied to the competent tax authorities.

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