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Notice on Clarifying Issues Concerning the Use of Unified Social Credit Code by Social Organizations and Other Tax Payers and the Handling of Tax Registration

Document No.:

Taxes:Tax Registration

Date of Promulgation:

IssueDepartment:State Administration of Taxation

Date of Implementatio:2016-03-15


Issued by: State Administration of Taxation 

Document No.: Shui Zong Han [2016] No. 121

Date of Issuance: 2016-3-15


State Taxation Bureaus and Local Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan,

To further fulfill the requirement of establishing the stable and the only unified social credit code system with comprehensive coverage prescribed by the Notice of the State Council on Approving and Forwarding the General Scheme for the Establishment of the Unified Social Code System of the Legal Persons of the National Development and Reform Commission and Other Departments and Other Organizations (Guo Fa [2015] No. 33), relevant matters concerning the use of the unified social credit code system and the handling of tax registration by social organizations and other taxpayers which have not been incorporated in the registration system reform of “integrating three certificates into one” are hereby notified as follows:

I. For the taxpayers who are in the recruitment of institutions, register the establishment at civil affairs departments and obtain the unified social credit code after January 1st, 2016, their taxpayers’ identification number shall be the 18-digit unified social credit code. They shall deal with tax registration pursuant to the existing provisions and be issued with tax registration certificates. For the taxpayers which have been in the recruitment of institutions, registered the establishment at civil affairs departments and dealt with tax registration, taxation authorities shall actively cooperate with registration institutions in finishing the transfer of stock codes gradually and thus realize the comprehensive coverage of unified social credit codes of legal persons and other organizations in taxation departments.

II. A platform for sharing and exchanging the unified credit information at the provincial level, an administrative information platform and the data interface between departments shall be established between taxation departments and civil affairs departments, which can be carried out by referring to the practice of “integrating three certificates into one and one license for one code” by enterprises and farmer specialized cooperatives. The pilot reform of the registration mode of “integrating three certificates into one” shall be carried out for the taxpayers of social organizations which have already obtained unified social credit codes. It is as the following: After civil affairs departments accept applications, they only issue legal person registration certificates of social organizations (social groups, foundations and private non-enterprise units) which are marked with unified social credit codes and are given all functions of tax registration certificates. They do not issue tax registration certificates separately any longer.

III. The taxation authorities, which jointly carry out pilot reform of the registration systemof “integrating three certificates into one” with civil affairs departments, shall enhance the coordination and cooperation with local civil affairs departments, clarify their responsibilities and functions and do a good job for the transition and connection of the work before and after the pilot reform. They shall run administration pursuant to the law, facilitating taxpayers, lowering administrative cost as the principle, share the registered information, unify registration conditions and regulate registration procedures and application documents for registration. They shall carefully sort out relevant information needs and do their utmost to collect information at the registration stage. For the information which cannot be collected at the registration stage temporarily, they shall complement the collection of information at the stage of handling tax-related matters to secure the completeness and accuracy of the information. They shall earnestly do a good job for subsequent supervision and administration to secure the smooth progress of the pilot reform.

If taxation authorities in various regions find problems or have suggestions in the implementation, they shall report them to the State Administration of Taxation (Department of Administration of Tax Levy & Collection and Scientific and Technological Development).



State Administration of Taxation

March 15th, 2016


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