How to handle tax registration after the three certificates are merged into one?
After the three certificates are merged into one, there is no corporate tax registration certificate. The industrial and commercial business license, organization code certificate and tax registration certificate are all together. It has been merged into the industrial and commercial business license.
After the three certificates are merged into one, one license and one code will be implemented. Through "one-stop acceptance, parallel approval, information sharing, and mutual recognition of results", it will be issued by one department. Load the business license with the unified social credit code.
According to the "Opinions on Innovative Tax Services and Management" on "Three Certificates in One". Explore cross-department business process reengineering, establish business licenses, organizational structures Code certificate and tax registration certificate "one registration form, three certificates in one" system.
Market entities submit all the information required to apply for a business license, organization code certificate, and tax registration certificate at one time. The department accepts the application and conducts review. If the registration is approved, a certificate containing the functions of a business license, organization code certificate, and tax registration certificate will be issued to the market entity.
The implementation of "three certificates in one, one license and one certificate" After the implementation of "one license, one code": 1. Changes in the enterprise's production and operation address, financial person in charge, and accounting methods If required, changes should be reported directly to the competent tax authorities.
2. When existing enterprises (enterprises registered before September 30, 2015) go to the industrial and commercial administration or market supervision and management department to apply for change registration, the industrial and commercial administration shall The administrative or market supervision and management department will replace the business license with a unified code for enterprises that have not received the "three certificates in one, one license and one code" license, and at the same time collect the original tax registration certificate. 3. If the company name, registration If the type or investor information is changed, the changes should be reported to the competent tax authorities in a timely manner after the industrial and commercial changes.
How to handle tax registration after the three certificates are integrated into one? Of course we need to understand some policies. After all, we are studying accounting. Well, this thing is too lazy. Why can't many grassroots accountants go up? They just have no ambition and don't even know some basic tax policies. They think that guarding one-third of an acre of the company is enough. The editor thinks that Far from enough.