中国商事登记制度改革现状及发展趋势探析

发布时间：2018-04-28 06:46

本文选题：商事登记 + 商事登记改革　；参考：《吉林大学》2017年硕士论文

【摘要】：自2014年3月1日开始的注册资本认缴制改革拉开中国商事登记制度改革序幕,到如今已进入第四个年头,正向更深领域“进”一步发展。中国目前正处于社会主义市场经济体制完善期,需要现代化、规范化、程序化的商事登记制度,所以商事登记制度的改革具有其必然性。截至目前,在全国范围内已经推行了注册资本认缴、年度验照改为年度报告、放宽住所登记条件、“三证合一”“两证整合”、简易注销等改革。西方发达国家的商事制度在形式审查,豁免登记等方面有较为先进的经验和成熟做法,在商事登记机关、商事登记内容等方面的选择上,根据几种法系和经济发展的不同也有所区别。中国广州、福建、北京等地也在商事登记全程电子化、“多证合一”、电子营业执照等方面进行了积极的探索和尝试,为全国的商事登记改革积累了宝贵的实践经验。海南、河北等省市正在积极施行行政审批局、企业注册官等制度,全国性的商事登记改革正在如火如荼的进行着。但改革中仍存在一些问题,本文在全国推行商事登记制度改革的大背景下,以工商部门从事窗口登记工作人员的视角,在实践层面分析吉林省商事登记制度改革存在的基层登记人员改革积极性不高,信息公示重视度不高、经营范围核定难等问题,结合个人所得税、智能手机应用等内容提出建立科学的容错机制、取消经营范围核定、探索建立“企业注册官”制度等对策建议。结合国内外商事登记做法,分析提出“大”营业执照时代、小商人登记制度的转变、“互联网+商事登记”模式、取消经营范围作为登记事项等中国商事登记的未来发展趋势。
[Abstract]:Since the reform of the registered capital subscription system began on March 1, 2014, the reform of China's commercial registration system has entered its fourth year, and it is developing further in the deeper field. At present, China is in the perfect period of socialist market economy system, which needs the modernization, standardization and procedure of commercial registration system, so the reform of commercial registration system has its inevitability. Up to now, the registered capital subscription has been implemented in the whole country, the annual inspection certificate has been changed into the annual report, the condition of residence registration has been relaxed, "three certificates are in one", "two certificates are integrated", and so on. The commercial systems of western developed countries have more advanced experience and mature practice in formal examination, exemption registration, and so on, in the choice of commercial registration authority, commercial registration content, etc. According to several legal systems and economic development is also different. Guangzhou, Fujian, Beijing and other places in China have also made positive explorations and attempts in the aspects of electronic commercial registration, integration of multiple licenses and electronic business licenses, which have accumulated valuable practical experience for the reform of commercial registration in the whole country. Hainan, Hebei and other provinces and cities are actively implementing the administrative examination and approval bureau, corporate registrar and other systems, the national commercial registration reform is in full swing. However, there are still some problems in the reform. Under the background of carrying out the reform of commercial registration system in the whole country, this paper takes the perspective of the window registration staff from the perspective of industrial and commercial departments. On the practical level, this paper analyzes the problems of the reform of the commercial registration system in Jilin Province, such as the low enthusiasm for the reform of the grassroots registrants, the low attention to the information publicity, the difficulty in checking and approving the business scope, and so on, combining with the personal income tax. The content of smartphone application puts forward some countermeasures and suggestions, such as establishing scientific fault-tolerant mechanism, canceling the examination and approval of business scope, and exploring the establishment of "enterprise registrar" system. Combined with the domestic and foreign commercial registration practices, this paper analyzes and puts forward the future development trend of Chinese commercial registration, such as the era of "big" business license, the change of small merchant registration system, the mode of "Internet commercial registration" and the cancellation of business scope as registration items.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F203.9

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