1. What is the integration of three certificates?
1. At present, there are two different concepts, one refers to the relevant documents of the company's business, and the other refers to the integration of the three certificates of the real estate license.
(1) The so-called "three certificates in one" is to combine the industrial and commercial business license, organization code certificate and tax registration certificate that enterprises apply for in turn into one. The purpose of this is to improve the efficiency of market access.
(2) The combination of real estate license and three certificates refers to real estate license, house deed certificate and state-owned land use certificate.
2. Next, let's talk in detail, which three certificates does the real estate license refer to:
(1) Property ownership certificate: the certificate that the property owner obtains the legal ownership of the house through transactions and can exercise the right to possess, use and dispose of the purchased house according to law. That is, the "House Ownership Certificate" is the legal certificate for the state to protect the ownership of houses according to law.
(2) House title certificate: House title certificate is also called tax payment certificate. Generally speaking, the house title certificate includes the house ownership certificate and the land use right certificate, but in some places it may also be the real estate title certificate issued by the housing management department and the land management department.
(3) State-owned land use certificate: State-owned land use certificate is a legal document that proves that land users (units or individuals) use state-owned land and is protected by law.
Second, how to handle the process of three certificates in one?
The integration of three certificates refers to the integration of industrial and commercial business license, organization code certificate and tax registration certificate applied by enterprises in turn into one certificate. When handling the integration of three certificates, the following procedures must be followed:
(1) Pre-approval of enterprise name: When an enterprise applies for industrial and commercial registration, it needs to go through the name pre-approval registration with the industrial and commercial department first. The pre-approval of the name is still handled according to the original procedure;
(2) Fill in the application materials for industrial and commercial registration: enterprises can print relevant forms or modify relevant contents through the forms provided by our company, and our company is solely responsible for it;
(3) Written materials submitted by the enterprise: After the enterprise has passed the industrial and commercial pre-examination, it will print the relevant forms, bring all the written materials that should be submitted to apply for the establishment registration of "three certificates in one", submit the registration application materials to the government service center or the comprehensive registration window of the industrial and commercial department, and formally apply for the establishment registration;
(4) The comprehensive registration window receives the application materials for the registration of "three certificates in one", and if the submitted materials are complete, a receipt is issued;
(5) If the departments of industry and commerce, quality supervision, national taxation and local taxation refuse to approve the submitted materials because they are incomplete or do not conform to the statutory form, the relevant information and materials that need to be corrected will be transmitted to the comprehensive registration window in time, and the comprehensive registration window will inform the applicant of all the materials that need to be corrected at one time. If all the materials meet the requirements after correction, the comprehensive registration window will issue a receipt of the materials;
(6) Send the registration application materials to the departments of industry and commerce, quality supervision, national tax and local tax for examination and registration;
(7) Within 5 working days of the comprehensive registration window, issue a business license with registration number, organization code and tax registration certificate number to the applicant.
Third, how to apply for tax with three certificates in one?
1. After the integration of the three certificates of business license, national tax taxpayers are divided into two situations: small-scale taxpayers and general taxpayers:
(1) In any case, it is suggested that small-scale taxpayers should go through the formalities of changing the three certificates in one as soon as possible, and they can find any reason to change their business licenses, such as increasing or decreasing the business scope, and going through the formalities of tax registration change with the tax authorities after obtaining a new business license, so as to avoid many troubles when applying for household appliances in the future. Taxpayers who have not raised taxes suggest that they should be treated in the same way. In some cases, taxpayers need to cancel and reissue because the tax number has been upgraded. It is recommended that taxpayers handle it in due course. If a non-three-certificate-in-one taxpayer wants to become a general taxpayer in the future, it is strongly recommended to complete the change procedures of three-certificate-in-one before registering as a general taxpayer.
(2) If there is no situation, it is suggested that the general taxpayer should go through the formalities of changing the three certificates as soon as possible. Due to the taxpayer's deduction, the original 15 tax number deduction joint cannot be deducted after changing the tax number. Therefore, the deduction work should be arranged reasonably, and the company personnel must be notified to stop obtaining new deduction vouchers before the tax number can be changed. In some cases, this situation is complicated and must be planned reasonably.
2. After the integration of the three certificates, taxpayers do not need to apply for tax registration and no longer receive tax registration certificates. 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.
3. After the integration of the three certificates, the tax authorities will no longer collect the collected information for industrial and commercial registration; 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.
4. When an enterprise cancels its registration, it must first declare the tax clearance to the competent 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 the tax authorities accept it, they will also transmit the enterprise tax declaration information to the other tax authorities, and the national tax and local tax authorities will clear the tax separately according to their respective responsibilities and handle it within a time limit.
The above is about
What is the integration of the three certificates, how to handle the process of the integration of the three certificates and how to handle the tax-related content of the integration of the three certificates, I hope to help everyone. Interested friends can also check it out.