Tax Registration Can Not Rely On Business Registration.

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Since March 1st, the State Council has initiated the reform of the industrial and commercial registration system.

From the situation of pilot areas such as Shenzhen, Zhuhai and Shanghai, the reform has released a huge dividend policy, but at the same time, it has brought challenges to tax authorities' collection and management, including the decline in tax registration rate. Some new business owners have not registered tax registration on time. The tax registration information is distorted. Many new commercial entities have legal representatives or owners, and enterprises are not registered at the registered address.

The author thinks that the problems brought about by the reform of the business registration system urgently require tax authorities to strengthen inter departmental collaboration and innovate management mode, so that they can be consistent with the new situation after the reform.

The current tax registration is heavily dependent on industrial and commercial registration. We should change our work ideas, strengthen the autonomy of tax registration, and establish a tax registration system independent of industrial and commercial registration.

It is suggested that the relevant regulations of the existing registration system be attached to the paper business license as soon as possible, and that the electronic business license and the electronic information provided by the business sector shall be recognized and adopted at the legal level.

The electronic tax registration certificate system is gradually adopted.

Actively explore business license, organization code certificate, tax registration certificate (state tax, land tax) "one form registration,"

Registration system.

We should further strengthen cooperation with the industry and commerce departments in line with the requirements of the Central Committee to speed up the construction of the social credit system.

In particular, we should make full use of the credit information publicity system of the national market entities, strictly identify the status of legal representatives, shareholders, tax agents and tax payers, open up a list of abnormal registration lists and share the register of abnormal registers, and focus on monitoring the taxpayers of the list of serious illegal enterprises.

We should continue to strengthen the management of taxpayers' credit, record tax related illegal information in the credit reporting of enterprises or individuals, establish a blacklist of taxes and make regular announcements.

At the same time, we should strengthen and

The work of land management, real estate management, social security, pportation and other departments should coordinate with each other to achieve tax information exchange and sharing, and further strengthen tax collection and management.