Several Opinions on Promoting the business license, organization code certificate and tax registration certificate "three cards one" reform

State Administration of Taxation
Several Opinions on Promoting the business license, organization code certificate and tax registration certificate "three cards one" reform

Ref: SAT Fa [2014] No. 152
Issued: State Administration of Taxation
Date issued: 2014-12-18

Provinces, autonomous regions, municipalities and cities under separate state and local taxation bureaus:
According to "the State Council on the promotion of fair competition in the market to maintain the normal market order" (Guo Fa [2014] No. 20, hereinafter referred to as "Opinions") requirements, in respect of the tax authorities to promote tax registration certificate and business license, organization code card "three certificates one" made the following observations reform.
First, the basic idea
Advance tax registration certificate and business license, organization code certificate "three cards one" is to implement the State Council, the registered capital registration system reform, convenience market players, to stimulate the vitality of the market, a major initiative is the implementation of the Party Central Committee and the State Council, the tax authorities change their functions, decentralization of work requirements. The tax authorities at all levels to improve the "three-in-one card" Recognizing the work of reform, actively planning, provide the impetus for reform initiative as continuing to explore facilitation of the registration system, to effectively facilitate market players to strengthen the management and control sources of tax revenue, reduce costs levied, improve the efficiency of tax administration, promote economic and social sustainable and healthy development.
Promote the "three-in-one card," the basic idea of ??the reform is vigorously promoting the "three certificates Liaison Office," actively explore "one license for three yards," the ultimate realization of "one license for one yard." "Three cards One" pilot work carried out by the relevant departments of the State Council to deploy. Officially opened in "one license for a code" before you can "three cards Liaison Office", "one card three yards" as a transitional form. "Three cards JO" within the current legal framework "three cards one" better realized in the form. Accept a window, with three certificates issued achieve business license, organization code certificate and tax registration certificate joint handling, simplify accreditation procedures and shorten the processing time, facilitate market players to reduce social costs and administrative costs. "One license for three yards," is to promote the "three cards one" important form. A license, three code, form more in line with the "three-in-one card" requirements, to facilitate market players, but also conducive to the integration of departmental resources, improve interdepartmental information sharing, strengthening inter-sectoral coordination and cooperation, unity afterwards supervision of market players .
Second, the main form
(A) "three cards JO"
"Three cards JO" refers to industry and commerce, quality supervision, tax, land tax departments to achieve business license, organization code certificate and tax registration certificate "three cards" Jointly with hair. That is, from a window of the constituency accepting application forms and application materials, a one-time collection of information, and to share joint accreditation department, limited feedback; each department receives the application information, after the material, according to the division of responsibilities, and review start trial run, to approve the registration and together with the production of "three cards", and feedback reception counter; reception counter at one time "three cards" issued applicant, interdepartmental data exchange, file sharing, mutual recognition of the results.
Local tax authorities in accordance with the current administrative responsibilities of various departments, document style, endowed rules, coordinating relevant departments to achieve information interoperability, implementation of the "three certificates Liaison Office."
(B) "one license for three yards."
"One license for three yards" is the business license, organization code certificate and tax registration certificate jointly endowed industry and commerce, quality supervision, tax, land tax department issued subject to market with "three cards" features three license code, referred to "one license for three yards." That is, from a window of the constituency accepting application forms and application materials, a one-time collection of information, and to share joint accreditation department, limited feedback; each department receives the application information, after the material, according to the division of responsibilities, and review start trial run, to approve the registration respectively according to the department endowed endowed license rules and feedback reception counter; reception counter making "one license for three yards," the issuance of license applicants, interdepartmental data exchange, file sharing, mutual recognition of the results.
Third, the work requirements
(A) raise awareness and strengthen leadership. "Three cards One" is an important measure to promote reform and commercial central system, facilitate market players, to stimulate the vitality of the market, the time, heavy task, demanding. The tax authorities at all levels should attach great importance to deeply understand and effectively raise awareness of this reform effort, strengthen leadership, earnestly implement.
(B) the legal basis, steadily. "Three cards one" to promote law reform in the legal and regulatory framework. Currently, as a transitional local tax authorities should vigorously promote the "three cards Liaison Office," actively explore "one license for three yards" pilot work to create conditions for the realization of "one license for a code" reforms.
(C) The active support and standardize processes. Local tax authorities to actively cooperate with the lead unit, in an effort to tackle tough, push forward reform. Whether it is the "three cards JO" or "one license for three yards" are to formulate strict process standards, strengthen risk management and control, ensure safe and efficient, promote information sharing.
(Iv) strengthen publicity and timely feedback. To do publicity work for the taxpayers, and make full use of various media, so that the majority of taxpayers to understand, explain the significance of the reform and innovation can according to their convenience. Meanwhile, to strengthen the reform of the statistical analysis of information and data, using the results of the analysis, timely guidance and improve their work. In addition, work-related problems and suggestions for improvement please report the State Administration of Taxation (collection and Technology Development Division).

State Administration of Taxation
December 18, 2014