"Three in one" policy impact on the enterprise?

The full implementation of the "three in one, a photo of a code is to implement the spirit of the party's eighteen big and important measures of the State Council's decision to deploy, is an important way to promote decentralization, to facilitate market access, encourage investment, stimulate the vitality of the market. According to the "Office of the State Council on accelerating the" three in one "Registration System Reform Opinions" (Guo Ban Fa 2015 No. 50), from October 1, 2015 onwards in the first nationwide full implementation of the "three in one, a photo of a code registration system reform, the original three departments of administration of industry and commerce, quality the technical supervision, the tax authority shall issue different licenses, business license issued by the administrative department for Industry and Commerce loading legal persons and other organizations a unified social credit code.

Now enterprise business permit is basically a limit, knot ", is really more convenient, but because of special reasons, the enterprise can't keep operating, decided to terminate the business activities and out of the market situation, enterprises must pay special attention to the normal exit procedures, otherwise, it will bring serious consequences.

Found in daily tax collection in the actual work, some of the operators of the enterprise registration normal tax "cancellation" behavior, there are some errors in understanding, think "cancellation" not only to strict tax liquidation of illegal acts, and may even have to accept taxes, fines "destiny", rather than "this saves time and effort, disappeared in the original national enterprise credit information system not established a unified situation, its impact has not been fully reflected. With the country's continuous improvement of the construction of the credit system, in the relevant departments co governance co management, with the linkage of the situation, the impact of the blacklist system far better than imagined. "The State Administration of industry and Commerce Administration of the legal representative of enterprise registration management regulations" also stipulates: as for illegal revocation of the business license of the enterprise's legal representative, and the responsibility of the illegal enterprise personal responsibility, and not more than three years since the date of the business license is revoked, shall not act as legal on behalf of other business people. At the same time, bad information on illegal enterprises, will be credited to the relevant credit information system, into the "black list" management, for investors, the trading objects, consumers and the relevant departments such as query, and can not be eliminated in quite a long period of time, in production and business activities, may be restricted or banned in government procurement, bidding, administrative examination and approval, government support, financing, credit, market access qualification.

"Three in one, a photo of a code after the implementation of the relevant provisions of the comprehensive, enterprise tax management requirements:

1, has implemented the "three certificates, a enterprise according to a code registration, apply for cancellation of registration, must first clear tax declaration to the competent authorities competent, fill out the" clear tax declaration ". The enterprise may apply to the competent tax authorities of any state or local tax.

Accept 2, tax authorities, enterprises should be clear tax declaration information and transfer to another party, the competent tax authorities. In accordance with the principle of the cancellation of the liquidation order of the goods after tax income tax, the tax authorities in charge of the national tax and local tax shall, in accordance with their respective functions and duties, carry out the tax clearance, respectively.

3, tax clearance after a tax authorities timely clear tax results of the Department's information feedback to the acceptance of the tax authorities, accepted by the tax authorities according to state and local taxes to the taxpayer the tax clearance certificate issued by the "unified", and information sharing to exchange platform.

4, the tax authorities shall handle the taxpayer classification clear tax declaration, to expand the scope of instant banjie. According to the business scale, tax collection, tax credit rating indicators for risk analysis, the low risk level on the spot to do settlement of tax procedures; for doubtful cases, enterprises can also provide tax issued by the intermediary service organization of attestation report.

In 5, tax authorities for tax registration in time relations, for the enterprise liquidation verification and inspection process found suspected of stealing, escape, cheat or false invoices, tax, or the need for tax adjustments and other circumstances, the time limit for the natural termination, until the transaction to continue after the calculation for the time limit.

6, in tax, the report found clues to underreporting, pay less tax, the tax authorities will be related information to the registration authority, incorporated into the "black list" management.

7, during the transition to non renewal of "three in one, a photo of a code for cancellation of the business license of the enterprise, the tax authorities shall be handled in accordance with the original provisions. That involves the national tax administration of the taxpayers, should be in accordance with the pre tax income tax cancellation order, apply for the tax authorities to apply for cancellation of tax registration procedures.

8, the does not apply for the cancellation of tax registration in accordance with the law and take the "disappeared" of the enterprise, the tax authorities will be incorporated into the "non normal households" or "missing households" management. "Non normal households" or "missing households" is one of the conditions on the blacklist.

9, for before the reform has received the certificate of tax registration of the stock of enterprises, change the 18 unified code of social credit, continue to use the original invoice dedicated seal, to retain the original legal effect. The taxpayers through the change of business or replacement for a photo of a code of business license, the invoice does not require re dedicated seal engraving, the original 15 bit code of taxpayer invoice can continue to use the dedicated seal.

State Taxation Administration and technology development division, responsible person said that the implementation of the "three in one" to promote the information sharing between departments, to improve the service efficiency of the main market. The next step will be the tax department

Optimization of tax services, support to give full play to the role of information technology, optimize the business information system, realize the sharing of various application systems, information interoperability, and strengthen supervision and supervision and performance appraisal, timely find and solve.

The key and difficult problems encountered in the implementation, to ensure that the existing registration mode to "three in one, a picture of a code transition.