How to handle the tax registration certificate after the integration of business license and three certificates?
Taxpayer's information is needed for tax registration with the business license of three certificates in one. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Promoting the Integration of Three Certificates and Further Improving the Management of Tax Sources (Guo Shui Zong Han [20 1 5] No.645):1. When taxpayers handle tax-related matters for the first time, if they have the tax obligation to apply for tax declaration or collect (open tickets on behalf of them), they shall fill in the supplementary information form of taxpayers' first tax payment. After the tax type is determined, the taxpayer shall, in accordance with the provisions of laws and regulations, file tax returns continuously on schedule. Two, for taxpayers who do not go to the tax bureau to handle tax-related matters within 30 days after receiving the business license, they will not be punished for "overdue tax registration". State Taxation Administration of The People's Republic of China issued the Notice on Implementing the Reform of the Registration System of "Three Certificates in One". From 201510/newly established enterprises and farmers' professional cooperatives do not need to apply for tax registration again after receiving the "three certificates in one" business license with the unified social credit code of legal persons and other organizations. When an enterprise handles tax-related matters, the tax authorities may use the business license with uniform code instead of the tax registration certificate after completing the collection of supplementary information. The Notice also refines and standardizes the workflow of establishment, change and cancellation of market entities. Enterprises that implement the registration mode of "three certificates in one, one photo and one yard" will share their application materials and registration information among various departments after accepting the application in a unified way in the "one window" of industrial and commercial registration, and all departments will exchange data and recognize each other's files. 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.