Three certificates in one? After that, the tax authorities are faced with many management details that need to be solved one by one. As a pilot area, the tax authorities in Liaoning, Zhejiang and Jiangxi have summarized? Three certificates in one? Problems exposed in trial operation and solutions are put forward. What if the branch information is incomplete? Li Changwei, director of Liaoning Provincial State Taxation Bureau, and Wang Hongbing, our reporter, reported on the new application? Three certificates in one? After handling the relevant business of the industrial and commercial department, the branch of an enterprise cannot confirm the competent tax authority of enterprise income tax in the process of transmitting relevant information to the national tax and local tax authorities. They suggested that the tax authorities to which the corporate income tax of the head office belongs should be provided or filled in in the information provided by the enterprise or in the information collection form, so as to determine the management authority of corporate income tax when approving taxes and avoid the phenomenon of tax omission. What if some enterprises don't put on record? Li Changwei, director of Liaoning Provincial State Taxation Bureau, and Wang Hongbing, our reporter reported? Three certificates in one? After that, some enterprises did not go to the tax authorities for filing. They suggested that in practice? Three certificates in one? In the work, it is necessary to strengthen the cooperation between departments and do a good job in integrating, supplementing and modifying relevant materials in time. For example, moderately increase the circulation of official documents within the administrative department. What if the transmission technology is immature? The State Taxation Bureau of Changshan County, Zhejiang Province once reported that the current transmission technology is not mature enough, and it is necessary to transmit data through the double-line operation of internal and external networks, so that the workload of each registration department will increase instead of decrease. He suggested setting up a unified industrial and commercial registration information collection form. Relevant information required by enterprises in taxation, industry and commerce, quality supervision, social security and other departments shall be provided by enterprises at one time when handling business licenses. Industry and commerce receive, review and scan paper materials in a unified way, and the re-inspection of taxation, quality supervision and social security is cancelled, thus improving the speed and work efficiency of issuing certificates. As long as the contact information of enterprise registration is correct, all relevant departments can contact the enterprise for confirmation and correction when they have questions or need to supplement or update relevant registration information. What should I do if the management of electronic files is weak? The State Taxation Bureau of Changshan County, Zhejiang Province has reflected that it has been realized? Three certificates in one? After that, the tax authorities no longer collect the paper registration materials of enterprises, but fully receive the electronic registration materials scanned by industry and commerce. Therefore, strengthening the management of electronic files has been put on the important agenda. Keeping electronic files can be convenient for query and utilization, but the requirements for electronic file management are improved, and the comprehensive quality of archivists needs to be improved. What if the enterprise registration information is difficult to identify? Wu Qinglian and Yu of Yichun Local Taxation Bureau of Jiangxi Province reported that the reform of industrial and commercial registration system relaxed and simplified the management requirements of residence and registered capital registration, but affected the integrity and authenticity of tax registration information. They suggested that, first, information exchange and communication should be in place to ensure the access information of market participants. In this regard, it is very important for the follow-up management of the tax authorities whether the information can be found in the industrial and commercial window. At the same time, the tax authorities should sort out the tax-related information that taxpayers need to provide, such as the articles of association, the composition of investment shareholders, and the investment ratio. The second is to sort out the follow-up responsibilities in time and close the enterprise registration. ? Three certificates in one? It puts forward new requirements for the follow-up management of tax authorities, and must adjust and optimize the collection and management process as soon as possible. For example, clarify the responsibilities of the tax service sub-bureau, the management sub-bureau and the collection and management department of the municipal bureau. Yichun Local Taxation Bureau implemented the working mechanism of field verification before deciding whether to approve, found some false registration behaviors in time, and asked the industrial and commercial department to revoke its business license, which controlled the growth of false registered households and zero-declared households to some extent.