8 Practical Issues (Including Registration And Invoicing)

Answer: no need.

According to the second provision of the Circular of the State Administration of Taxation on the implementation of the registration system reform of the "three certificates in one" registration system (general tax Letter No. 2015 [482]), according to the relevant work arrangement, the registration reform of "three certificates integration and one license per yard" shall be carried out in the whole country in October 1, 2015.

Newly established enterprises and farmers' professional co-operatives (hereinafter referred to as "enterprises") shall receive the business license issued by the administrative department for Industry and commerce to load the legal persons and other organizations to unify the social credit code (hereinafter referred to as the unified code), and do not need to register the tax again, and no longer receive the tax registration certificate.

When an enterprise is engaged in tax related matters, it may replace the tax registration certificate by loading a unified code of business license after completing the supplementary information collection.

In addition to the above circumstances, other tax registration shall be carried out in accordance with the existing legal system.

Answer: enterprises registered in industry and commerce, after obtaining the certificate of "three certificates one by one, one by one" certificate, they did not report to the tax authorities within 30 days, and they did not belong to late registration.

3, what is the change of the taxpayer identification number after the "three certificates integration"?

Answer: after the implementation of the "three certificates integration", the newly established enterprises and the renewal licenses will get the business license issued by the industrial and commercial registration department with the 18 "unified social credit code".

The 18 "unified social credit code" is not only the business registration number of enterprises, but also the tax registration number.

4, after the implementation of the registration system of three certificates, will new businesses still need to be applique?

Answer: according to the provisions of the Provisional Regulations on stamp duty and the rules for implementation, the business account books, including the books for production and operation, record the accounts of the funds, and shall be appliable according to the sum of the paid up capital and the capital accumulation. 5/10000

Other books account for 5 yuan.

Tax vouchers should be applique at the time of publication or acceptance.

Bookbinding or accepting applique refers to applique when the contract is signed, the evidence of the book is established, the book is opened and the license is received.

After recording the account book of the fund, the total amount of the annual total capital increase should be appliable according to the regulations.

Q: in the case of a new enterprise with three certificates and one new certificate, there are three changes in the production, business address, financial person in charge and accounting method. Shall we apply to the business administration department or apply to the competent tax authorities?

Answer: after the implementation of the "one lighting one yard" reform, whether the enterprise that receives "one photo or one yard" or the enterprise that has not yet received the "one to one" code, all the three information changes of the production and business address, the financial controller and the accounting method shall be applied to the competent tax authorities.

6, how long is the pition period of the registration system of "three certificates in one"?

A: according to the work arrangement, the business registration department will complete the replacement work before December 31, 2020 by the business registration department until December 31, 2020 when the pition period is up to December 31, 2020.

During the pitional period, the original tax registration certificate issued before the reform will continue to be effective.

7, after the "three card unification", does the original license need to be replaced?

Answer: the registration system reform of "three certificates integration" has set up a pitional period. By the end of 2017, there will be a complete business license to issue and renew the uniform code for enterprises. Special areas with special difficulties will not be later than the end of 2020.

No license issued during the pitional period (including the "one license No. three" business license and "one license No. 1" business license issued during the pilot period) will continue to be used.

At the same time, during the pition period, when undertaking the registration of industrial and commercial registration, the industry and market supervision department shall renew the business license of loading unified code according to the registration mode of "three certificates in one, one by one", and collect its original business license, tax registration certificate and organization code.

After the pition period, the enterprises will use the business license with unified code to handle related business, and the business license issued without renewal will no longer be effective.

8. How to invoice the enterprises with three certificates?

The other party is a three certificate one enterprise, the credit code is 18, but the machine set taxpayer identification number is 15. How do we issue the invoice now?

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.