| Notice of the State Administration for Industry and Commerce and the State Administration of Taxation on Strengthening Information Sharing and Joint Regulation | | 工商总局、税务总局关于加强信息共享和联合监管的通知 |
| (No. 11 [2018] of the State Administration for Industry and Commerce) | | （工商企注字〔2018〕11号） |
| The administrative departments for industry and commerce (market supervision administrations) of all provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state-planning, and cities at the sub-provincial level; state taxation bureaus and local taxation bureaus; and local special commissioner's offices of the State Administration of Taxation: | | 各省、自治区、直辖市、计划单列市、副省级市工商行政管理局（市场监督管理部门），国家税务局、地方税务局，国家税务总局驻各地特派员办事处： |
In order to thoroughly implement the requirements of the Several Opinions of the State Council on Promoting Fair Market Competition and Maintaining the Normal Market Order (No. 20 [2014], State Council) and the Guiding Opinions of the General Office of the State Council on Accelerating the Advancement of the Reform of “IntegratingMultiple Certifications and Licenses into One Consolidated Business License” | | 为了深入贯彻落实《国务院关于促进市场公平竞争维护市场正常秩序的若干意见》（国发〔2014〕20号）、《国务院办公厅关于加快推进“多证合一”改革的指导意见》（国办发〔2017〕41号）要求，加强部门信息共享和联合监管，进一步推动改革深入有序开展，推进企业简易注销，优化服务环境，现就有关工作通知如下： |
| I. Expanding the scope of collection of registration information | | 一、扩大登记信息采集范围 |
| The State Administration for Industry and Commerce will revise the specifications for enterprise registration application instruments, and add two collection items, i.e., “accounting methods” and “number of employees”, during the registration of enterprises. The administrative departments for industry and commerce of all localities shall, in accordance with the requirements of the State Administration for Industry and Commerce, add corresponding information collection functions to the online and offline enterprise registration systems, conduct information collection, and update the paper and electronic versions of affairs-handling forms provided online and offline in a timely manner. The State Administration for Industry and Commerce will accelerate the building of a unified national identity information management system, with which the administrative departments for commerce and industry of all localities shall effectively connect. | | 工商总局将修订企业登记申请文书规范，在企业注册登记环节增加“核算方式”“从业人数”两项采集内容。各地工商部门要按工商总局的要求，在线上、线下企业登记系统中增加相应信息采集功能，开展信息采集工作，并及时更新线上、线下提供的纸质及电子版办事表格。工商总局将加快建设全国统一的身份信息管理系统，各地工商部门要做好衔接。 |
| Tax authorities shall obtain industry and commerce registration information through information sharing, and shall not repeatedly collect such information any more. In case of any change in the registration information of an enterprise, as for the modification of industrial and commercial registration items, the tax authority shall remind the enterprise to undergo the registration modification formalities with the administrative department for commerce and industry in a timely manner, and as for the modification of tax registration items, the tax authority shall send the modification information back to the administrative department for commerce and industry. The administrative department for commerce and industry shall receive the relevant information in a timely manner, and use such information to conduct the interim and ex post regulation thereof. | | 税务部门通过信息共享获取工商登记信息，不再重复采集。企业登记信息发生变化的，对于工商变更登记事项，税务部门提醒企业及时到工商部门办理变更登记，对于税务变更登记事项，税务部门要回传给工商部门。工商部门要及时接收，并用于事中事后监管 。 |
| II. Conducting collaboration in providing effective reminding services for the handling of tax-related matters | | 二、协同做好涉税事项办理提醒服务 |
| Administrative departments for commerce and industry shall, when enterprises make registration, issue a Notification Letter on Tax-related Matters (Annex 1, hereinafter referred to as the “Notification Letter”) to the enterprises so as to remind the enterprises to handle tax-related matters at tax authorities in a timely manner. For an enterprise registered at an industry and commerce service hall, the administrative department for commerce and industry shall directly issue a notification letter to the enterprise; and for an enterprise registered by electronic means in the whole process, the administrative department for commerce and industry shall upload the contents of the notification letter to the relevant registration interface for the reading and downloading by the enterprise. | | 工商部门在企业注册登记时向企业发放涉税事项告知书（附件1，以下称告知书），提醒企业及时到税务部门办理涉税事宜。对到工商办事大厅注册登记的企业，工商部门直接将告知书发放给企业；对通过全程电子化方式登记的企业，工商部门将告知书内容加载在相关登记界面，供企业阅览和下载。 |
| An administrative department for industry and commerce shall set a module for downloading a Letter of Commitment on Simplified Deregistration (Annex 2) in the enterprise information entry interface, and, before the announcement on the simplified deregistration of an enterprise is made, set the prompt on the tax clearance of the enterprise (Annex 3). | | 工商部门在企业信息填报界面设置简易注销承诺书（附件2）的下载模块，并在企业简易注销公告前，设置企业清税的提示（附件3）。 |
| III. Collaborative advancement of the simplified enterprise deregistration reform | | 三、协同推进企业简易注销登记改革 |
| An administrative department for commerce and industry shall, within one working day after an enterprise issues a simplified deregistration announcement, push the information on the simplified deregistration to be applied for by the enterprise to the tax authority through the unified provincial credit information sharing and exchange platform, government affairs information platform, and interdepartmental data interface (hereinafter collectively referred to as the “information sharing and exchange platform”) (the specific mode may be determined through consultation by the local provincial administrative department for commerce and industry and tax authority in light of the actual local circumstances). An enterprise may, within 30 days from the next day after the announcement period expires, file an application for simplified deregistration with the administrative department for commerce and industry, or cancel the simplified deregistration announcement. As for the simplified deregistration application filed by an enterprise, the administrative department for commerce and industry shall decide whether to approve the simplified deregistration within three working days. Where the text or form of a letter of commitment filled out by an enterprise is non-standard, the administrative department for commerce and industry shall not accept the simplified deregistration application of the enterprise until supplements and corrections have been made. From the next day after the announcement period expires to the day when the administrative department for commerce and industry decides whether to approve the simplified deregistration or not or the day when the enterprise cancels the simplified deregistration announcement on its own initiative, except for the fulfillment of due obligations that have not been fulfilled, the enterprise shall not purchase and use invoices or handle other relevant tax-related mattes by holding the business license. The administrative department for commerce and industry shall push the simplified enterprise deregistration results to the tax authority in a timely manner. | | 工商部门在企业发布简易注销公告起1个工作日内，将企业拟申请简易注销登记信息通过省级统一的信用信息共享交换平台、政务信息平台、部门间的数据接口（统称信息共享交换平台）推送给税务部门（具体模式可由各省工商部门和税务部门根据本地实际协商确定）。企业可在公告期届满次日起30日内向工商部门提出简易注销申请，或者撤销简易注销公告。对企业提出的简易注销申请，工商部门在3个工作日内作出是否准予简易注销的决定。对于因承诺书文字、形式填写不规范的企业，工商部门在企业补正后予以受理其简易注销申请。自公告期届满次日起，至工商部门作出是否准予简易注销决定之日或者企业自主撤销简易注销公告之日止，除应尽未尽的义务外，企业不得持营业执照办理发票领用及其他相关涉税事宜。工商部门应当及时将企业简易注销结果推送给税务部门。 |
The tax authority shall, after obtaining the information on the simplified deregistration to be applied for by the enterprise pushed by the administrative department for commerce and industry through information sharing, inquire the tax information system to verify the relevant tax-related information of the enterprise according to the specified procedures and requirements, and shall raise no objection against the taxpayer that is found to be under any of the following circumstances through system inquiry: first, the taxpayer has never handled any tax-related matter; second, the taxpayer has ever handled tax-related matters but never purchased invoices, has no tax arrears, and has no other unsettled matter; third, the taxpayer has completed the surrender of invoices for write-off, paid off the taxes payable and completed other tax clearance formalities before the day of expiration of the announcement period. Where an enterprise still has any unsettled tax-related matter, the tax authority shall raise an objection to the administrative department for commerce and industry on the next day after the expiration of the announcement period.
．．．．．． | | 税务部门通过信息共享获取工商部门推送的企业拟申请简易注销登记信息后，应按照规定的程序和要求，查询税务信息系统核实企业的相关涉税情况，对于经查询系统显示为以下情形的纳税人，税务部门不提出异议：一是未办理过涉税事宜的纳税人，二是办理过涉税事宜但没领过发票、没有欠税和没有其他未办结事项的纳税人，三是在公告期届满之日前已办结缴销发票、结清应纳税款等清税手续的纳税人。对于仍有未办结涉税事项的企业，税务部门在公告期届满次日向工商部门提出异议。
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