Legal analysis: the integration of three certificates means that the applied business license, organization code certificate and tax registration certificate are integrated into one certificate, which can improve the work efficiency of auditors and improve their own convenience during annual review. After receiving the business license issued by the administrative department for industry and commerce to load the unified social credit code of legal persons and other organizations (hereinafter referred to as the unified code), there is no need to apply for tax registration again and no longer receive a tax registration certificate.

This only means that tax registration is not required after obtaining a business license, not cancellation of tax registration. Individual industrial and commercial households still need to register for tax after obtaining the business license.

Legal basis: Article 3 of the Regulations on Individual Industrial and Commercial Households The administrative authorities for industry and commerce of counties, autonomous counties, cities not divided into districts and municipal districts are the registration authorities for individual industrial and commercial households (hereinafter referred to as the registration authorities). The registration authority may, in accordance with the provisions of the State Council Administration for Industry and Commerce, entrust its subordinate administrations for industry and commerce to handle the registration of individual industrial and commercial households.

Article 18 of the Regulations on Individual Industrial and Commercial Households shall, after obtaining the business license, handle the tax registration according to law. Where the contents of the tax registration of individual industrial and commercial households change, the tax registration shall be changed or cancelled according to law.