Legal basis: the State Council's Opinions on Promoting Fair Competition in the Market and Maintaining Normal Market Order points out that promoting the integration of tax registration certificate, industrial and commercial business license and organization code certificate is an important measure to implement the reform of registered capital registration system in the State Council, facilitate market participants and stimulate market vitality, and it is also the work requirement of tax authorities to implement the transformation of functions of the CPC Central Committee and the State Council, and to simplify administration and decentralize power. Tax authorities at all levels should improve their understanding of the reform of "three certificates in one", actively plan, provide impetus for the reform, take the initiative, constantly explore the convenience of registration system, effectively facilitate market players, strengthen tax source control, reduce the cost of tax collection and management, improve the efficiency of tax collection and management, and promote sustained and healthy economic and social development.