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    What Is The Tax Registration Of Taxpayers Who Have Not Been Included In &#34 Or &#34?

    2017/4/24 21:46:00 201

    Integration Of Three CertificatesTaxpayersTax Registration

    For taxpayers who have registered and established the unified social credit code after the establishment of institutions and civil affairs departments after January 1, 2016, the 18 unified social credit codes shall be their taxpayer identification numbers, and the tax registration and tax registration certificates shall be issued according to the existing regulations.

    For taxpayers who have registered and set up tax registration institutions, the tax authorities should actively cooperate with the registration authorities to complete the conversion of stock codes, so as to achieve the full coverage of the unified social credit codes of legal persons and other organizations in the tax department.

    Between the tax department and the Civil Affairs Department, it is possible to establish a provincial unified credit information sharing and exchange platform, a government information platform, a data interface between departments, and to realize the real-time pmission of registration information. With reference to the practice of "three certificates in one and one code" in the enterprises and farmers' professional cooperatives, the taxpayers of social organizations who have obtained unified social credit codes shall be reformed by the "three certificates in one" registration mode, and the civil affairs department shall accept applications. Only the social registration organizations (social organizations, foundations, private non enterprise units) that have unified social credit codes are issued with the legal person registration certificate, giving them all the functions of the tax registration certificate, and no longer issuing tax registration certificates.

    China's existing institutional codes are divided into two categories:

    One is the "original code", that is, the code issued by the registration authority in the registration of legal persons and other organizations, mainly including the registration number of industrial and commercial departments, the Department of the organization, the certificate number of the institution, the registration number of the social organization of the Civil Affairs Department, etc.

    The two is the "derivative code", that is, the management code issued by the relevant departments after the registration of legal persons and other organizations, such as the organization code of the organization code management department and the people's Bank of China.

    Institutional Credit Code

    And the taxpayer identification number of the General Administration of taxation.

    In accordance with the decision and deployment of the CPC Central Committee and the State Council, China implemented the institutional code reform in 2015.

    From the angle of unique, unified, sharing, convenience and low cost conversion, the unified code design is composed of 18 parts, which are composed of five parts: registration management department code, organization category code, registration administration organ administrative division code, main body identification code (organization code) and check code.

    According to the unification of legal persons and other organizations

    Social Credit Code

    The national standardization management department, together with the registration administration department and the organization code management department, is responsible for formulating unified code national standards.

    The organization code management department is responsible for the management of unified code resources, construction and operation maintenance, unified code database, providing information services for various departments, and strengthening the checking of unified code.

    The registration management department is responsible for issuing unified codes when registering legal persons and other organizations, and provides timely registration of basic registration information and changes to the organization code management department.

    The organization code management department shall establish a unified code error checking and information sharing mechanism together with the registration management department, and regularly notify the code and information pmission.

    After the implementation of the plan, all departments concerned should complete the existing as soon as possible.

    Organization code

    Transition to uniform code.

    In the short term, it is difficult for the departments to set up a pitional period, which will be completed by the end of 2017.

    There are special areas with special difficulties, not later than the end of 2020.

    After the end of the pitional period, the registration certificate of the organization code and the old registration certificate (Registration) of the registration administration department shall be changed to use the new registration certificate issued by the registration administration department and with the uniform code as the code.

    For more information, please pay attention to the world clothing shoes and hats and Internet cafes.


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