catalogue
1 content interpretation
2 Interpretation of opinions
Explain this paragraph by folding editing.
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, 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 in one" registration system to individual industrial and commercial households. From 20 16, 12 and 1, the "two certificates integration" of individual industrial and commercial households' business licenses and tax registration certificates was officially implemented nationwide, and pilot projects were carried out in Heilongjiang, Shanghai, Fujian and Hubei provinces (cities) from 10 and 1.
After enterprises and farmers' professional cooperatives implemented the "three certificates in one" on June 65438+ 10 last year, the voice of simplifying the registration system of individual industrial and commercial households began to appear. In May of this year, 65438+ 10, the the State Council executive meeting identified the "two certificates integration" of individual industrial and commercial households as the key task of this year's commercial system reform.
The opinion pointed out that 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 "integration of two certificates" 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 individual business, promoting the healthy development of the individual and private economy, and further promoting mass entrepreneurship and innovation.
The Opinions make it clear that the goal of the reform of the registration system of "two certificates in one" 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 business license for loading the unified social credit code of legal persons and other organizations shall be issued by the administrative department for industry and commerce. This business license has the functions of the original business license and tax registration certificate, and the information will be * * *.
The opinions put forward seven aspects of reform contents and tasks: fully implementing the integration of business license and tax registration certificate 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 normative 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 20 16 12 1. All localities can encourage individual industrial and commercial households to voluntarily renew their business licenses. For individual industrial and commercial households that have not renewed their business licenses, their business licenses and tax registration certificates shall remain valid. The "Opinions" particularly emphasize that all localities should fully respect the wishes of the vast number of self-employed, and may not organize compulsory photo replacement. Those who have adverse consequences due to the implementation of compulsory photo replacement shall be investigated for responsibility and dealt with severely.
The Opinions emphasize that after the reform of "two certificates integration", 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, institutions and intermediaries, and the competent departments of various industries should strengthen guidance and supervision, and do a good job in code conversion and cross-departmental information system connection.
The "Opinions" require all localities and relevant departments to strengthen organizational leadership, strengthen work implementation, strengthen collaborative promotion, strengthen business training, strengthen publicity and guidance, and strengthen supervision and inspection to ensure that the reform of the "two certificates integration" registration system is solidly and steadily promoted and good things are done well.
Explanation of this paragraph of opinion on 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 Integration of the Business License and Tax Registration Certificate of 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 Administration and Science and Technology Development of State Taxation Administration of The People's Republic of China answered questions from reporters.
1. What is the "two certificates integration" of individual industrial and commercial households?
A: The "two certificates in one" registration system for individual industrial and commercial households means that individual industrial and commercial households apply in turn at the time of registration, 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. It is an application, and the administrative department for industry and commerce issues a business license. Through the "two certificates integration" of individual industrial and commercial households, citizens only need to fill in "a form" and submit "a set of materials" to "a window" to handle the business and taxation of individual industrial and commercial households. "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 June 0, 20 15, 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 repeated audits, promotes the work integration and information sharing of relevant departments, reduces the institutional cost of establishing enterprises, stimulates market vitality, and effectively promotes mass entrepreneurship and innovation.
According to China's General Principles of Civil Law, individual industrial and commercial households belong to the category of natural persons and do not belong to 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, and there is no organization code certificate (some local organization code certificate issuing departments have issued organization code certificates to a small number of individual industrial and commercial households). Therefore, individual industrial and commercial households were not included in the "three certificates in one" reform 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 industrial and commercial and tax registration procedures separately has gradually become prominent, and the voice of simplifying the registration of individual industrial and commercial households has begun to appear. 20 15 12. The Office of the Coordination Group for Promoting Functional Transformation in the State Council requested the State Administration for Industry and Commerce and State Taxation Administration of The People's Republic of China to study and integrate the two certificates for individual industrial and commercial households, so that Chinese citizens can engage in individual business more conveniently. State Administration for Industry and Commerce and leaders of State Taxation Administration of The People's Republic of China attached great importance to this work. The Supervision Department of Individual and Private Economy of the State Administration for Industry and Commerce worked closely with the Department of Administration, Science and Technology Development of State Taxation Administration of The People's Republic of China, and made a detailed work plan through in-depth investigation and study. On May 18, the executive meeting of the State Council officially identified the "two certificates integration" of individual industrial and commercial households as the key task of this year's commercial system reform. According to the requirements of the State Council, the State Administration for Industry and Commerce and State Taxation Administration of The People's Republic of China actively negotiated with relevant departments and stepped up their work. The General Office of the State Council held a special work coordination meeting and decided to unify the 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 formulation of the relevant system of "two certificates integration" for individual industrial and commercial households. At the end of August, 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 formulated and issued the Opinions.
3. What is the significance of implementing the reform of the registration system of "two certificates in one" for individual industrial and commercial households?
A: The individual economy is an important part of China's national economy. Individual industrial and commercial households are the main forms of China citizens' 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 "integration of two certificates" in an all-round way is an important measure to implement the spirit of the 18th CPC National Congress and the Third, Fourth and Fifth Plenary Sessions of the 18th CPC Central Committee, 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 self-employment, promoting the healthy development of the individual and private economy, and vigorously promoting mass entrepreneurship and innovation. Accelerating this reform can effectively promote the industry and commerce, 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 in one" for individual industrial and commercial households?
A: Through the "two certificates integration" of individual industrial and commercial households, 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. The business license and tax registration certificate issued by the administrative department for industry and commerce and the tax administration respectively shall be changed to the business license issued by the administrative department for industry and commerce with a unified social credit code for legal persons and other organizations. At the same time, you can enjoy the data information of individual industrial and commercial households in the industrial and commercial and tax departments 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 necessary 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 the unified registration procedures and requirements of "two certificates integration", and standardize the registration conditions and registration materials. The third is to promote overall planning. It is necessary to vigorously promote the working mechanism of one-window acceptance and one-stop service, and promote the reform of the registration system of "two certificates in one" with the overall consideration 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 license and tax registration certificate of individual industrial and commercial households. According to the requirements of the the State Council executive meeting, relevant laws and regulations and national standards, the Opinions established a unified registration process, unified coding and coding rules for individual industrial and commercial households, and comprehensively implemented the "two certificates in one" registration model for individual industrial and commercial households. The administrative department for industry and commerce issues a business license with a unified social credit code through "one window acceptance, interconnection and information sharing", which has the functions of the original business license and tax registration certificate. The administrative department for industry and commerce shall, after distributing the codes, return the unified social credit codes and related information to the unified code database within the prescribed period.
The second is to unify the registration conditions and standardize the registration process. According to the principle of "keeping necessary, merging the same kind, optimizing and simplifying", the Opinions integrate and optimize the processes of application, acceptance, review, approval, issuance and publicity, and shorten the time limit for registration approval. Implement unified registration conditions and registration application documents. 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 and approving the application, the administrative department for industry and commerce will issue a business license to individual industrial and commercial households with a unified social credit code, publicize it in the national enterprise credit information publicity system, share the application materials and audit information with the tax authorities, and 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 shall confirm the unified social credit code and other related information and conduct tax administration.
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. Except those involving state secrets, commercial secrets or personal privacy, the basic information of individual industrial and commercial households shall be disclosed in a timely manner. All localities should formulate a simple and easy-to-understand registration guide for the integration of the two certificates in light of local conditions, and handle the industrial and commercial 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 upgrade the system and 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 work responsibilities, implement responsible personnel, strictly operate procedures, and effectively realize 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 and 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, review, approval, distribution and publicity of the "two certificates integration", and finally realize the online processing of the "two certificates integration".
Sixth, actively promote overall planning to ensure smooth implementation. In order to implement this reform smoothly, the State Administration for Industry and Commerce and State Taxation Administration of The People's Republic of China have identified Heilongjiang, Shanghai, Fujian and Hubei as pilot areas. Since 20 16 10 and 1, 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. 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 20 16 12 1.
In order to ensure the smooth implementation of this reform and reduce the burden of individual industrial and commercial households registered before the reform as much as possible, the Opinions did not stipulate the transition period for individual industrial and commercial households established before 20 16 12 1, which is different from the requirement of "three certificates in one" for enterprises. For individual industrial and commercial households that apply for change of registration or take the initiative to renew their licenses, the industrial and commercial departments should renew their business licenses with unified social credit codes. The business license and tax registration certificate of individual industrial and commercial households that have not obtained the business license for loading the unified social credit code shall remain valid. All localities can encourage individual industrial and commercial households to voluntarily renew their business licenses loaded with unified social credit codes. However, the "Opinions" particularly emphasize that it is necessary to fully respect the wishes of the vast number of individual operators and not to force individual industrial and commercial households registered before the "two certificates integration" to change their certificates. For the group incidents caused by the change of compulsory license, the relevant personnel should be investigated for responsibility and dealt with seriously.
For individual industrial and commercial households that have obtained the business license of loading the unified social credit code and have handled tax-related matters in the tax authorities, if they apply for cancellation of registration, they shall submit the tax payment certificate issued by the tax authorities to the registration authority.
The seventh is to clean up relevant laws and regulations and promote the wide recognition and application of reform results. All localities should sort out the relevant documents that conflict with the registration mode of "integration of two certificates" in time, revise and improve them in time according to law within the institutional framework as soon as possible, and ensure that the reform runs within the track of the rule of law. After the reform of "two certificates in one", the business license loaded with unified social credit code has the effect of the original industrial and commercial business license and the original tax registration certificate, which should be recognized by government departments at all levels, enterprises, institutions and intermediaries, and the competent departments of various industries should strengthen guidance and supervision, and do a good job in code conversion and cross-departmental information system convergence.
7. What work requirements did the Opinions put forward to promote this reform?
A: In order to smoothly promote this reform, the Opinions put forward six work requirements.
The first is to strengthen organizational leadership. Local industry and commerce, taxation, development and reform, legal system and other departments should actively promote the local people's governments at or above the county level to strengthen overall planning, establish and improve the coordination mechanism led by the government and involving relevant departments, strengthen the leadership over the reform of the registration system of "two certificates in one", coordinate and solve major problems arising in the reform, and do a good job in safeguarding people, money, goods, internet and technology.
The second is to strengthen the implementation of the work. Local departments of industry and commerce, taxation, development and reform should strengthen coordination and cooperation, carry out their duties, reverse the timetable, formulate detailed work plans and emergency plans, and do a good job in cleaning up normative documents and upgrading information systems. It is necessary to do a good job in collecting basic data, improve data quality, and ensure that the data is accurate and complete; To apply for registration of change and take the initiative to apply for photo replacement, it is necessary to do a good job of connecting before and after photo replacement to ensure the smooth implementation of reform measures and the implementation of all work.
The third is to strengthen coordination. The opinion requires all localities to combine the promotion of individual economic development with the implementation of the "two certificates in one" reform, clean up and cancel the policy system that restricts the development of individual economy, and formulate policies and measures to promote the development of individual economy. Establish a cooperative working mechanism, strengthen information security, and form a joint effort. Actively build a fair market order and a good business environment, study and explore the legal registration of new market entities such as individual online merchants, steadily promote the registration of individual online merchants, and achieve unified online and offline registration, consistent supervision and fair tax payment.
The fourth is to strengthen business training. The reform of the registration system of "two certificates in one" involves a wide range, many contents and complicated operation. The departments of industry and commerce and taxation should carry out specialized business training around the laws and regulations, technical standards, business processes, document specifications and information transmission involved in the registration reform of "two certificates integration" to effectively improve the ideological understanding and professional level of relevant staff. In particular, it is necessary to strengthen the capacity building of service windows, so that window staff can accurately grasp the reform requirements, master business processes and work norms, and improve service efficiency and quality.
The fifth is to strengthen publicity and guidance. It is necessary to make full use of various news media, intensify the propaganda and interpretation of the reform of the registration system of "two certificates in one" for individual industrial and commercial households, promptly answer and respond to hot issues of social concern, so that all sectors of society can fully understand and support the reform and consciously use the reform results.
Sixth, strengthen supervision and inspection. Local industrial and commercial, taxation, development and reform departments should formulate supervision and inspection work plans, and do a good job in follow-up supervision according to the responsible units, time nodes and work requirements. We should be serious about work discipline. Units and individuals who are uncoordinated and uncoordinated in the implementation of the reform work, resulting in disjointed work and delaying the reform process, should conduct informed criticism and increase accountability and assessment.
The Opinions require the four pilot areas of Heilongjiang, Shanghai, Fujian and Hubei to pay close attention to the pilot process and report the problems and situations encountered in the pilot process to 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 in a timely manner. After the implementation of the "two certificates integration" for individual industrial and commercial households nationwide, all localities should also report the new situations and problems encountered in the process of reform and promotion in a timely manner.
8. What should SAIC and State Taxation Administration of The People's Republic of China do after the Opinions are issued?
A: After the opinions are issued, the State Administration for Industry and Commerce and the State Administration of Taxation should do the following work:
First, the State Administration for Industry and Commerce should pay close attention to formulating data standards and technical solutions for the integration of two certificates for individual industrial and commercial households. Provincial industrial and commercial departments should, in accordance with the data standards and technical solutions formulated by the State Administration for Industry and Commerce, pay close attention to the development and debugging of the information system for the integration of two certificates for individual industrial and commercial households to ensure the timely implementation of the reform. At the same time, promote the corresponding adjustment and transformation of other information systems to ensure the smooth connection in the future.
Second, the State Administration of Taxation should pay close attention to the corresponding transformation and upgrading of the core collection and management system of the third phase of Golden Tax to ensure that the reform is implemented on time; At the same time, promote the upgrading of other information systems to ensure smooth connection with the reform; Supervise the local national tax and local tax authorities to complete the cleaning of national tax and local tax * * * management households as soon as possible, conscientiously implement the relevant provisions of the "two certificates in one" business process, realize "one party accepts and the other party enjoys the data", and reduce the burden on individual industrial and commercial households.
Third, the two departments cooperated to guide and track the pilot, pay close attention to the pilot promotion project, sum up the pilot experience in time, solve the problems encountered in the pilot, and accumulate experience for the implementation of "two certificates in one" throughout the country.
Fourth, the two departments should conduct systematic training together. The registration and tax management of individual industrial and commercial households are at the grassroots level. At present, there are more than 22,000 industrial and commercial offices in China, and 2 1000 tax branches (offices) conduct tax administration. This reform involves a large number of cadres in grass-roots institutions, industry and commerce and taxation departments, with many training contents and heavy training tasks. However, comprehensively improving the working ability and professional level of grassroots cadres is the key to the smooth implementation of this reform. Therefore, we must make great efforts in training.
Fifth, while making full use of the central media to do a good job in publicity, we will guide all localities to extensively carry out the propaganda work of "integration of two certificates" for individual industrial and commercial households, and form a good atmosphere for the public, especially the vast number of individual operators, to understand and support the reform, so as to implement this good reform that has benefited hundreds of millions of people.
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