After the implementation of the policy of "three certificates in one" and "five certificates in one", individual industrial and commercial households do not need to apply for a tax registration certificate separately, but only need to apply for a unified code business license for social credit according to local requirements.
First, after the implementation of the policy of "five certificates in one, one photo and one yard", it is gradually simplified that individual industrial and commercial households do not need to apply for tax registration certificates separately.
The State issued the Notice on the Reform of the Registration System of "Five Certificates in One, One Photo and One Code", which clearly stated that all enterprises that originally needed to use social insurance registration certificates and statistical registration certificates to handle related businesses should use business licenses, and government departments at all levels, enterprises, institutions and intermediaries should recognize them, and enterprises should not be required to provide other certification materials, and the competent departments of various industries should strengthen guidance and supervision.
Two, after the "five certificates in one", it is no longer necessary to apply for a separate tax registration certificate.
According to the "Five Certificates in One Household Tax Guide", it can be learned that the institutions that handle the "Five Certificates in One" at this stage do not need to apply for tax registration, and enterprises only need to collect information from local tax places. 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. ?
Newly established enterprises and farmers' professional cooperatives do not need to re-apply for tax registration 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, and no longer receive the tax registration certificate. When handling tax-related matters, an enterprise can use a unified code business license instead of a tax registration certificate after completing the collection of supplementary information.
If a unified credit information sharing and exchange platform, government information platform and inter-departmental data interface (hereinafter referred to as information sharing platform) can be established between the tax department and the civil affairs department to realize the real-time transmission of registration information, we can refer to the practice of "five certificates in one, one code and one photo" of enterprises and farmers' professional cooperatives, and carry out a pilot reform of the registration mode of "five certificates in one" for taxpayers of social organizations who have obtained unified social credit codes, and the civil affairs department will accept applications. Only social organizations (social organizations, foundations, private non-enterprise units) legal person registration certificate marked with a unified social credit code will be issued, giving them all the functions of the tax registration certificate, and no tax registration certificate will be issued separately.
Individual industrial and commercial households applying for business license after "five certificates in one" do not need to apply for tax registration certificate separately. The tax registration certificate has been unified with the business license and other materials into one certificate. Individual industrial and commercial households only need to apply for the unified code business license of social credit according to local requirements, and they can handle relevant taxes normally.