Individual industrial and commercial households "two certificates in one" refers to the registration system in which individual industrial and commercial households apply in turn at the time of registration, and the business license is issued by the administrative department for industry and commerce and the tax registration certificate is issued by the tax department respectively, instead of one application, and the administrative department for industry and commerce issues the business license loaded with the unified social credit code of legal persons and other organizations (hereinafter referred to as the unified social credit code).
Individual industrial and commercial households only need to fill in a "form" and submit a set of "materials" to a "window" to handle industrial and commercial and tax registration. The administrative department for industry and commerce issues a business license with a unified social credit code, and the tax department no longer issues a tax registration certificate. However, it should be noted that other tax-related matters still need to be handled in accordance with national tax laws and regulations.
Legal Basis: Opinions on Implementing the Integration of Business License and Tax Registration Certificate of Individual Industrial and Commercial Households; Individual industrial and commercial households are the main forms of citizens' business activities in China, and China's individual economy plays an important role in promoting economic development, increasing fiscal revenue, promoting employment and entrepreneurship, and maintaining social stability. The registration system of "two certificates in one" refers to the registration system in which individual industrial and commercial households apply in turn at the time of registration, and the business license is issued by the administrative department for industry and commerce and the tax registration certificate is issued by the tax department, instead of one application, and the administrative department for industry and commerce issues a business license.