The specific tax return methods vary from place to place. Local tax bureaus generally have special training, and tax returns depend on the regulations of local tax authorities.

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 order to improve market access efficiency; "One photo and one yard" is a further step on this basis. Through "one-stop acceptance, parallel approval, information sharing and mutual recognition of results", a department issues a business license with a unified social credit code. From 20 15 10 1, the business license, organization code certificate and tax registration certificate are integrated.