SAT Letter [2017] No. 402

National tax bureaus and local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:
　　To further consolidate the achievements of the business registration institutional reform and ease the burden of taxpayers and grassroots tax staff in line with the Several Opinions of the State Administration of Taxation on Further Deepening the Reform of Delegating Powers, Improving Regulation and Optimizing Services of the Tax System and Optimizing the Tax Environment (Shui Zong Fa [2017] No. 101), the relevant issues related to further pushing ahead with “Multiple-into-One” industry and commerce information sharing application are notified as follows:
　　I. Strengthen information sharing cooperation with administration for industry and commerce
　　(I) Work with administration for industry and commerce to strengthen the source management of shared information. Tax authorities of all regions shall actively strengthen the communication with administration for industry and commerce, report quality issues on sharing industry and commerce information to administration for industry and commerce in a timely manner, actively coordinate administration for industry and commerce to increase related information entry and checking rules, expand the scope of registration information sharing and meet the work needs of tax authorities.
　　(II) Improve information transmission quality. Tax authorities of all regions shall optimize modes and methods for sharing industry & commerce and tax information, strengthen technical support, facilitate information sharing channels and improve information sharing frequency in line with actual local conditions. For any distortion and omission occurred in information transmission, they shall work with related departments to check and identify reasons and solve problems in a timely manner.
　　(III) Establish the account reconciliation mechanism. Tax authorities of all regions shall improve and implement the information sharing and account reconciliation mechanism between administration for industry and commerce, strengthen checking capacity of shared information, regularly comparative analysis of data quality, solve incomplete and inaccurate information in a timely manner, and continuously improve quality of sharing industry and commerce information.
　　II. Optimize registration information supplementation and collection
　　(I) Confirm “Multiple-into-one” registration information For newly established enterprises and farmers' specialized cooperatives (hereinafter referred to as “Enterprises”) firstly go through tax procedure, the tax authorities shall remind taxpayers to supplement, rectify and upgrade incomplete and inaccurate information as per the Confirmation Form of “Multiple-into-one” License Registration Information (see the appendix) jointly developed with administration for industry and commerce for information sharing.
　　(II) Optimize the sector of collecting taxpayer information. Some information in the Supplementary Information Form for Taxpayers’ First Tax Declaration will be automatically generated by the Third-phase Golden Tax core collection and management system (hereinafter referred to as “Collection and Management System”), while some information will be collected in such process as real-name tax declaration and financial & accounting system recordation. For newly registered enterprises to firstly go through the tax procedure, the tax authorities will no longer ask to complete the Supplementary Information Form for Taxpayers' First Tax Declaration.
　　III. Better carry out tax connection for inventory users to change and bear the uniform social credit code (hereinafter referred to as the “license change”)
　　(I) Automatically transmit license change information from administration for industry and commerce. The external information exchange system of Third-phase Golden Tax will automatically transmit the license change information of taxpayer from administration for industry and commerce to the collection and management system. Tax authorities of various regions shall go through related tax business in a timely manner through related modules of tax collection and management system.
　　(II) Guide taxpayers to go through license change procedure in advance. In line with the requirements of business registration institutional reform, enterprises shall change business license by the end of 2017. Tax authorities shall upgrade the taxpayer’s identity number from original 15 digits to 18 digits of unified social credit code. Tax authorities of all regions reasonably guide taxpayers to process in batches, serve tax paying and avoid the congestion of the service hall caused by changes in tax control system and real-time tax payment agreement with the changes of taxpayer’s identity number.
　　VI. Work Requirements
　　(I) Close attention. Strengthening “Multiple-into-one” sharing and application of industry and commerce information is a precondition for promoting business registration institutional reform, facilitate market bodies and activate the market vitality. Tax authorities of all regions shall pay close attention and improve the enthusiasm, initiative and creativity of related work and ensure the implementation of various reform measures, so as to reduce the visits of taxpayers by providing more information.
　　(II) Strengthen the leadership. Leaders of tax authorities of all regions shall make deployment, organize the promotion, specify the department responsibilities, better carry out related work such as policy promotion, business training, system upgrading and post setting. State and local tax bureaus shall strengthen communication and cooperation and jointly implement the work.
　　(III) Efficiency track. Tax authorities of all regions shall specify work plans, clarify responsible bodies, comprehensively use such methods as supervision and performance management and ensure the effective implementation.
　　This Circular shall take effect since November 1, 2017. If any conflicts between the documents issued by State Administration of Taxation previously and this Circular, this Circular shall prevail.
 
　　Appendix: Confirmation Form of “Multiple-into-one” License Registration Information