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引言按照国务院部署,自2016年12月1日起,全国正式实施个体工商户营业执照和税务登记证的“两证整合”。“两证整合”有利于建立程序更为便利、内容更为完善、流程更为优化、资源更为集约的市场准入新模式,简化个体工商户登记注册程序,便利公民从事个体经营,促进个体私营经济健康发展,推动“大众创业、
Introduction According to the deployment of the State Council, since December 1, 2016, the formal implementation of the ”two certificates integration“ of the business license and tax registration certificate of individual industrial and commercial households nationwide has been implemented. ”Integration of the two certificates “ is conducive to establishing a new market access model with more convenient procedures, more complete contents, more optimized procedures and more intensive resources, simplifying registration procedures for individual industrial and commercial households and facilitating citizens to engage in self-employed operation, Promote the healthy development of individual and private economy, promote ”public entrepreneurship,