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上海自贸区三证合一办理流程

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发布时间:2017-02-18

       上海自贸区扩区后的各类安排即将浮出水面,10月份自贸区企业营业执照可办理三证合一。

 
  近日,在2015上海商务情况通报会上,上海市发改委副主任顾洪辉表示,上海自贸区深化改革方案已经制定,在与中央36个部委沟通后,已经报给国务院,“近日将会获得批准,从内容上看,值得期待。”
  据顾洪辉介绍,目前已经制定了2015年上海自贸区工作安排,涉及六个方面,分别是制度创新,分别是投资管理、贸易监管、金融以及政府事中事后监管创新;以及两大保障,法制和政策保障。顾洪辉说,因为上海自贸区扩区后新纳入了三个片区,所以还涉及管理体制的调整和优化,以及在上海全市范围内学习借鉴自贸区改革成果。
 
  去年12月底,上海自贸区扩区范围划定:从原先的28.78平方公里,扩展至120.7平方公里。新纳入的三个片区是陆家嘴、张江和金桥,这三块片区原本都有各自的管理架构。
 
  这4个片区未来将如何协调?顾洪辉的回复是,改革事项不一样,会发挥各个管委会的作用,同时浦东新区也要发挥其作用。顾洪辉透露,等上海自贸区深化改革方案通过后,将召开自贸区领导小组会议,届时将最终敲定新架构的具体负责人选,时间极有可能在春节前。
 
  至于今年的扩大开放举措,顾洪辉说,在服务业领域,上海自贸区将进一步提出开放举措,涉及六大领域,“很多是大家感兴趣的。”而且,今年上海自贸区会将工商执照、组织机构代码以及税务登记证“三证合一”;贸易领域,将继续推动国际贸易单一窗口,实行大通关,试点分类状态监管.
 
上海自贸区三证合一,自贸区企业三证合一相关问答:
 
 
1、纳税人咨询:我公司是自贸区内新办企业,现在推行的“一证一码,三证合一”,税务登记证号码要怎么取得?
 
      答复:三证合一的18位注册号去掉开头的2位数和最后的1位数,剩下的15位就是税务登记证号码。
 
2、纳税人咨询:我公司是融资租赁企业。开展售后回租业务时,从承租方购入固定资产要开票吗?我公司提供的融资性售后回租服务又应如何开票?
 
      答复:融资性售后回租业务中承租方出售资产的行为,不属于增值税和营业税征收范围,不征收增值税和营业税,但可以开具普通发票(需经主管税务机关备案)。
纳税人提供融资性售后回租服务,向承租方收取的有形动产价款本金,不得开具增值税专用发票,可以开具普通发票;向承租方收取的有形动产价款利息,可以开具增值税专用发票。
 
3、纳税人咨询:因我公司会计擅自离职,未办理交接手续,导致增值税扣税凭证逾期,现在还有补救的办法吗?
 
      答复:据国家税务总局公告[2011]50号的规定“一、对增值税一般纳税人发生真实交易但由于客观原因造成增值税扣税凭证逾期的,经主管税务机关审核、逐级上报,由国家税务总局认证、稽核比对后,对比对相符的增值税扣税凭证,允许纳税人继续抵扣其进项税额。
 
 
4、纳税人咨询:我司为一般纳税人,在天猫开设网店销售货物,本月向天猫购买“集分宝”(虚拟产品,购买“集分宝”之后,客户向我司购买商品可获赠“集分宝”),天猫开了进项发票给我司,品名“集分宝”,请问是否可以认证抵扣?
 
     答复:虚拟产品不属于销售有形货物范围,故纳税人取得的进项发票不能抵扣。
 
5、纳税人咨询:这个月增值税一登陆就自动清卡扣款,影响了公司用款计划,我想了解能否把发票系统改成网上申报后需要手动进行远程清卡操作?
 
      答复:升级后的税控系统如是金税盘版,申报期内首次登陆会自动完成抄报税,企业提交申报表后,系统会自动清卡;如是税控盘版,申报期内首次登陆会自动完成抄报税,企业提交申报表后,回系统点击“反写”,才能完成申报,自动清卡。
因此,在申报期内贵司可在系统自动抄报税后不提交申报表,待可以扣款时再提交申报表。
 
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