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原IBM 中国 大西区首席财务官左宾帮你理清“互联网+”时代业财困惑 - 北京代理记账

原IBM 中国 大西区首席财务官左宾帮你理清“互联网+”时代业财困惑

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根据《关于贯彻落实<国务院办公厅关于加快推进“五证合一”登记制度改革的通知>的通知》文件规定，存量企业原营业执照有效期满、申请变更登记或申请换发营业执照的，登记机关将换发加载统一社会信用代码的营业执照。2018年1月1日前，原发证照继续有效，过渡期结束后所有企业将一律使用加载统一代码的营业执照。因此请存量纳税人及时换照，同时办理税务登记号变更工作。

附件一：国税变更税号流程及注意事项

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2017年10月16日

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