according to the deployment and requirements of the State Council, on August 29th, the State Administration for Industry and Commerce, the State Taxation Administration of The People's Republic of China, the National Development and Reform Commission and the Legislative Affairs Office of the State Council issued the Opinions on Implementing the "Two Certificates Integration" of Business License and Tax Registration Certificate for Individual Industrial and Commercial Households (hereinafter referred to as "Opinions"), calling for further deepening the reform of the commercial system and accelerating the extension of the "Three Certificates Integration" registration system reform to individual industrial and commercial households. From December 1, 216, the "two certificates integration" of business license and tax registration certificate of individual industrial and commercial households was officially implemented nationwide, and four provinces (cities) in Heilongjiang, Shanghai, Fujian and Hubei started the pilot project on October 1.

Contents

1 Interpretation of Contents

2 Interpretation of Opinions

Folding Editor Interpretation of Contents in this paragraph

According to the deployment and requirements of the State Council, on August 29th, the State Administration for Industry and Commerce, State Taxation Administration of The People's Republic of China, National Development and Reform Commission and Legislative Affairs Office of the State Council issued Opinions on Implementing the "Two Certificates Integration" of Business License and Tax Registration Certificate of Individual Industrial and Commercial Households (hereinafter referred to as "Opinions"). It is required to further deepen the reform of the commercial system and accelerate the extension of the "three certificates in one" registration system to individual industrial and commercial households. From December 1, 216, the "two certificates integration" of the business license and tax registration certificate of individual industrial and commercial households will be officially implemented nationwide, and four provinces (cities) in Heilongjiang, Shanghai, Fujian and Hubei will be piloted first on October 1.

after the implementation of the "three certificates in one" by enterprises and farmers' professional cooperatives on October 1st last year, the voice of simplifying the registration system of individual industrial and commercial households began to appear. On May 18th this year, the the State Council executive meeting identified the "two certificates integration" of individual industrial and commercial households as a key task of this year's commercial system reform.

The Opinions pointed out that the individual economy is an important part of China's national economy, and individual industrial and commercial households are an important main form for Chinese citizens to engage in business activities. Carrying out the reform of the registration system of "two certificates integration" in an all-round way is an important measure to deepen the reform of the commercial system, which is conducive to promoting decentralization, improving the efficiency of public services and administrative management, simplifying the registration procedures of individual industrial and commercial households, facilitating citizens to engage in self-employment, promoting the healthy development of the individual and private economy, and further promoting mass entrepreneurship and innovation.

It is clear in the Opinions that the goal of the reform of the registration system of "integration of two certificates" is to realize that citizens only need to fill in "one form" and submit "one set of materials" to "one window" to handle the industrial and commercial and tax registration of individual industrial and commercial households, and the administrative department for industry and commerce will issue a business license to load the unified social credit code of legal persons and other organizations, which has the functions of the original business license and tax registration certificate, and realize one photo, one yard and one information.

The Opinions put forward seven aspects of reform contents and tasks: fully implementing the integration of business licenses and tax registration certificates of individual industrial and commercial households; Unify the registration conditions and standardize the registration process; Optimize the service mode of registration management; Transform and upgrade the system to realize information sharing; Establish a guarantee mechanism for departmental information transmission and data sharing; Actively promote overall planning to ensure smooth implementation; Clean up relevant regulatory documents and promote the wide recognition and application of reform results.

according to the characteristics of individual industrial and commercial households, the Opinions does not set a transition period for individual industrial and commercial households registered before December 1, 216 to renew their business licenses loaded with unified social credit codes. All localities can encourage individual industrial and commercial households to voluntarily renew their new business licenses. For individual industrial and commercial households that have not renewed their new business licenses, their business licenses and tax registration certificates will remain valid. The "Opinions" particularly emphasize that all localities should fully respect the wishes of the vast number of self-employed people, and must not organize compulsory photo replacement. Those who have adverse consequences due to the implementation of compulsory photo replacement should be held accountable and dealt with seriously.

the opinion emphasizes that after the reform of "integration of two certificates", the business license loaded with unified social credit code has the effect of the original business license and the original tax registration certificate, which should be recognized by government departments at all levels, enterprises and institutions and intermediaries, and the competent departments of various industries should strengthen guidance and supervision, and do a good job in code conversion and inter-departmental information system connection.

the opinions require all localities and relevant departments to strengthen organization and leadership, strengthen work implementation, strengthen collaborative promotion, strengthen business training, strengthen publicity and guidance, and strengthen supervision and inspection, so as to ensure that the reform of the registration system of "two certificates integration" is solidly and steadily promoted and good things are done well.

Interpretation of this paragraph by folding editing

Recently, the State Administration for Industry and Commerce, State Taxation Administration of The People's Republic of China, the National Development and Reform Commission and the Legislative Affairs Office of the State Council jointly issued the Opinions on Implementing the "Two Certificates Integration" of Business License and Tax Registration Certificate for Individual Industrial and Commercial Households (hereinafter referred to as the Opinions). The responsible persons of the Department of Supervision and Administration of Individual and Private Economy of the State Administration for Industry and Commerce and the Department of Collection, Administration and Science and Technology Development of the State Administration of Taxation answered the reporter's questions on relevant issues.

1. what is the "two certificates integration" of individual industrial and commercial households?

A: The registration system of "two certificates integration" for individual industrial and commercial households means that individual industrial and commercial households apply in turn when registering, and the business license is issued by the administrative department for industry and commerce and the tax registration certificate is issued by the tax department respectively. Instead, they apply once and the administrative department for industry and commerce issues a business license. Through the "two certificates integration" for individual industrial and commercial households, citizens only need to fill in "one form" and submit "one set of materials" to "one window". "Integration of two certificates" is an extension of the registration system reform of "three certificates in one" to individual industrial and commercial households, and it is another new measure of commercial system reform.

2. Please briefly introduce the background and process of the Opinions.

a: on October 1, 215, enterprises and farmers' professional cooperatives implemented the "three certificates in one" of business license, tax registration certificate and organization code certificate. The implementation of "three certificates in one" further optimizes the market access process of enterprises, reduces repetitive review, promotes the work integration and information sharing of relevant departments, reduces the institutional cost of setting up enterprises, stimulates market vitality, and effectively promotes mass entrepreneurship and innovation.

according to the general principles of the civil law, individual industrial and commercial households belong to the category of natural persons, not organizations. In terms of system, individual industrial and commercial households only have the business license issued by the industrial and commercial department and the tax registration certificate issued by the tax department, but there is no organization code certificate (in some places, the organization code certificate issuing department issued an organization code certificate to a small number of individual industrial and commercial households). Therefore, individual industrial and commercial households were not included in the reform of "three certificates in one" implemented last year. After the implementation of the "three certificates in one" in enterprises, the problem that individual industrial and commercial households still have to go through the registration formalities separately for industry and commerce and taxation has gradually become prominent, and the voice of simplifying the registration of individual industrial and commercial households has begun to appear. In December 215, the Office of the Coordination Group for Promoting Functional Transformation in the State Council requested the State Administration for Industry and Commerce and the State Administration of Taxation to study the integration of two certificates for individual industrial and commercial households, so that Chinese citizens can engage in individual business more conveniently. The leaders of the State Administration for Industry and Commerce and the State Administration of Taxation attached great importance to this work. The Supervision Department of the Individual and Private Economy of the State Administration for Industry and Commerce cooperated closely with the Administration and Science and Technology Development Department of the State Administration of Taxation, conducted in-depth investigation and research, and formulated a detailed work plan. On May 18th, the executive meeting of the State Council officially identified the "two certificates integration" of individual industrial and commercial households as the key task of the commercial system reform this year. According to the requirements of the State Council, the State Administration for Industry and Commerce and the State Administration of Taxation actively negotiated with relevant departments and stepped up their work. The State Council General Office held a special work coordination meeting, and decided to use the unified social credit code of legal persons and other organizations as the unified code of "two certificates integration" for individual industrial and commercial households. On this basis, the State Administration for Industry and Commerce and the State Administration of Taxation, in accordance with the principle of "keeping necessary, merging similar products, optimizing and simplifying", integrated and optimized the registration document specifications and business processes that meet the work requirements of the two departments, determined the technical scheme for information sharing between the two departments, and completed the relevant system formulation of "two certificates integration" for individual industrial and commercial households. At the end of August, the State Administration for Industry and Commerce, the State Administration of Taxation, the National Development and Reform Commission and the Legislative Affairs Office of the State Council formulated and issued the Opinions.

3. what is the significance of implementing the reform of the registration system of "two certificates integration" for individual industrial and commercial households?

a: the individual economy is an important part of our national economy. Individual industrial and commercial households are an important main form for Chinese citizens to engage in business activities. China's individual economy plays an important role in promoting economic development, increasing fiscal revenue, promoting employment and entrepreneurship, and maintaining social stability. Carrying out the reform of the registration system of "two certificates integration" in an all-round way is an important measure to implement the spirit of the 18th National Congress of the Communist Party of China and the Third, Fourth and Fifth Plenary Sessions of the 18th National Congress, implement the decision-making arrangements of the State Council and deepen the reform of the commercial system. Accelerating this reform is conducive to establishing a new market access model with more convenient procedures, more complete contents, more optimized processes and more intensive resources, simplifying the registration procedures of individual industrial and commercial households, facilitating citizens to engage in individual business, promoting the healthy development of individual and private economy, and vigorously promoting mass entrepreneurship and innovation. Accelerating this reform can effectively promote the industrial and commercial, taxation and other departments to enjoy information, improve the efficiency of public services and administrative management, and is of great significance for promoting decentralization, building a service-oriented government, and improving the modernization level of national governance system and governance capacity.

4. what is the goal of the reform of the registration system of "two certificates integration" for individual industrial and commercial households?

a: through the "integration of two certificates" for individual industrial and commercial households, citizens can apply for industrial and commercial and tax registration of individual industrial and commercial households only by filling in "one form" and submitting "one set of materials" to "one window". The business license and tax registration certificate issued by the industrial and commercial administration and the tax administration department respectively will be changed to a business license with a unified social credit code for legal persons and other organizations. At the same time, the data information of individual industrial and commercial households in the industrial and commercial and tax departments can be enjoyed in real time. Through the "integration of two certificates", we can realize one photo and one yard, information sharing and business collaboration, and further improve the convenience of individual industrial and commercial households to start their own businesses.

5. What basic principles did this reform follow?

a: this reform follows three principles: first, it is convenient and efficient. It is to optimize the examination and approval process, innovate the service mode, improve the registration efficiency and facilitate the registration of individual industrial and commercial households in accordance with the requirements of simple procedures and high efficiency. The second is standardization and unification. That is, according to the principle of optimization, integration and integration, scientifically formulate the registration process of "two certificates integration", implement unified registration procedures and requirements of "two certificates integration", and standardize registration conditions and registration materials. The third is to promote overall planning. It is to vigorously promote the working mechanism of one-window acceptance and one-stop service, and to consider and promote the reform of the registration system of "two certificates integration" with the whole process of electronic registration management, the construction of enterprise credit information publicity system and the construction of credit information sharing platform.

6. what are the main contents of the reform of "two certificates integration" for individual industrial and commercial households?

A: This reform mainly includes seven aspects:

First, fully implement the integration of business licenses and tax registration certificates of individual industrial and commercial households. According to the requirements of the State Council executive meeting, relevant laws, regulations and national standards, the Opinions established a unified registration process, unified coding and coding rules for individual industrial and commercial households, and fully implemented the registration mode of "two certificates integration" for individual industrial and commercial households. Through "one-window acceptance, interconnection and information sharing", the administrative department for industry and commerce issues a business license for loading a unified social credit code, which has the functions of the original business license and tax registration certificate. After the code is assigned by the administrative department for industry and commerce, the unified social credit code and related information will be returned to the unified code database within the prescribed time limit.

the second is to unify the registration conditions and standardize the registration process. According to the principle of "keeping necessary, merging similar products, optimizing and simplifying", the Opinions integrate and optimize the procedures of application, acceptance, examination, approval, issuance and publicity, and shorten the time limit for registration and approval. Unified registration conditions and registration application documents shall be implemented. Applicants only need to fill in a "form" and submit a "set of materials" to a "window" when registering individual industrial and commercial households. After accepting the application and approving it, the administrative department for industry and commerce will issue a business license to individual industrial and commercial households to load a unified social credit code, publicize it in the national enterprise credit information publicity system, and enjoy the application materials and audit information with the tax authorities to realize real-time data exchange and mutual recognition of files. Electronic registration files of individual industrial and commercial households have the same legal effect as paper registration files. When individual industrial and commercial households handle tax-related matters, the tax authorities confirm the unified social credit code and other related information and conduct tax management.

the third is to optimize the service mode of registration management. The Opinions require individual industrial and commercial households to register in an open, time-limited and transparent manner, with open conditions, open processes and open results. In addition to involving state secrets, commercial secrets or personal privacy, it is necessary to disclose the basic information of individual industrial and commercial households in a timely manner. All localities should formulate simple and easy-to-understand guidelines for the registration of "two certificates integration" in light of local conditions, and handle the business registration, change registration and cancellation registration of individual industrial and commercial households in strict accordance with the Business Process of Registration of Individual Industrial and Commercial Households (Annex 3). Industrial and commercial departments should earnestly fulfill their obligation to inform applicants, including informing relevant tax-related matters, providing consulting services in a timely manner, strengthening internal supervision and social supervision, and improving registration efficiency.

the fourth is to transform and upgrade the system to realize information sharing. The "Opinions" require all localities to rely on the existing "three certificates in one" information exchange platform, take provinces (cities with separate plans) as units, establish working mechanisms, determine job responsibilities, implement responsible personnel, strictly operate procedures, and effectively implement information exchange and * * * sharing in accordance with the "Technical Plan for Industrial and Commercial Tax Information Integration of Individual Industrial and Commercial Households". The industrial and commercial and tax authorities will transmit the relevant registration information of individual industrial and commercial households to the information sharing exchange platform in real time. The Opinions emphasize the need to strengthen information security, transform and upgrade their respective information business systems, and ensure the smooth progress of the reform of "two certificates integration" for individual industrial and commercial households.

the fifth is to establish a guarantee mechanism for departmental information transmission and data sharing. It is necessary to make full use of the national credit information sharing platform to promote the extensive sharing and effective application of basic information and related credit information of individual industrial and commercial households among government departments. Actively promote the electronic registration management of the application, acceptance, examination, approval, issuance and publicity of "two certificates integration", and finally realize the online processing of "two certificates integration".

Sixth, actively make overall plans to ensure smooth implementation. In order to implement this reform smoothly, the State Administration for Industry and Commerce and the State Administration of Taxation have designated Heilongjiang, Shanghai, Fujian and Hubei as pilot areas. Since October 1st, 216, the four pilot areas have implemented the "two certificates integration" for individual industrial and commercial households, and the industrial and commercial administrative departments have issued business licenses with unified social credit codes to newly opened individual industrial and commercial households. The other 27 provinces (autonomous regions and municipalities directly under the Central Government) and five cities with separate plans have implemented the "two certificates integration" for individual industrial and commercial households since December 1, 216.

in order to ensure the smooth implementation of this reform and minimize the burden of individual industrial and commercial households registered before the reform, unlike the requirement of "three certificates in one" for enterprises to put forward a transition period, the Opinions did not stipulate a transition period for individual industrial and commercial households established before December 1, 216. For individual industrial and commercial households that apply for change registration or take the initiative to change their licenses, the industrial and commercial departments shall renew their business licenses with unified social credit codes. For individual industrial and commercial households that have not yet obtained the business license to load the unified social credit code, their business license and tax registration certificate shall be followed.