Legal basis: Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Implementing the Reform of Registration System of "Three Certificates in One" III. Effectively standardize the related workflow of "three certificates in one"
After the "one window" of industrial and commercial registration accepts the application uniformly, the application materials and registration information will be shared among all departments, and the data of all departments will be exchanged and the files will be recognized mutually. The tax authorities at all levels should strengthen communication and coordination with the registration authority to ensure that the registration information is collected accurately and completely.
The "three certificates in one" enterprise registration information obtained by the provincial tax authorities on the exchange platform is distributed to the county (district) tax authorities door by door according to the enterprise domicile (marked by the unified code); County (District) tax authorities confirm that the distribution is wrong, and return it to the city (prefecture) tax authorities for redistribution; If the provincial tax authorities cannot be directly assigned to the county (district) tax authorities, they will be assigned to the city (prefecture) tax authorities, and the city (prefecture) tax authorities will be assigned to the county (district) tax authorities.
The tax authorities will not collect the information collected in the industrial and commercial registration again; Other necessary tax-related basic information can be collected in time and filled in one after another when the enterprise handles tax-related matters. If there is any change, the enterprise shall directly report the change to the tax authorities, and the tax authorities shall update the enterprise information in the tax system in time.
Enterprises that implement the registration mode of "three certificates in one, one photo and one yard" must first declare tax clearance to the tax authorities and fill in the tax clearance declaration form (attached). Enterprises can declare and pay taxes to the tax authorities of national tax or local tax. After accepting the application, the tax authorities shall also transmit the enterprise tax payment declaration information to the other tax authorities. The national tax and local tax authorities shall pay taxes separately according to their respective responsibilities and handle them within a limited time. After the tax clearance is completed, the tax authorities of one party will timely feed back the information of the tax clearance results of their own departments to the accepting tax authorities, and the accepting tax authorities will uniformly issue tax clearance certificates to taxpayers according to the tax clearance results of national tax and local tax, and share the information on the exchange platform.
Tax authorities should classify taxpayers' tax returns and expand the scope of instant settlement. According to the business scale, tax collection method and tax credit rating index of the enterprise, the risk is analyzed, and the tax liquidation procedures are handled on the spot if the risk level is low; If in doubt, the enterprise can also provide the verification report issued by the tax intermediary service agency. In the process of verification and inspection, if the tax authorities find that there are cases of stealing, escaping, cheating, refusing to pay taxes or falsely issuing invoices, or need to make tax adjustments, the processing time limit will naturally be suspended. After the tax is cleared, if it is found that the tax is underreported or underpaid through clues such as reporting, the tax authorities will send the relevant information to the registration authority and put it into blacklist management.
During the transition period, if an enterprise that has not renewed its business license of "three certificates in one, one photo and one yard" applies for cancellation, the tax authorities will still handle it according to the original provisions.