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浅谈税务登记办理要求及适用范围
来 源:www.71-fuwu.com     发布时间:2016-7-4 10:33:56

1)注销登记。


1) cancellation of registration.


纳税人发生解散、破产、撤销以及其他情形,需要依法终止纳税义务的,纳税人应当在向工商行政管理机关申请办理注销之前,向税务机关申报办理注销登记。纳税人需要向税务机关提交相关证件和资料,结清应纳税款、多退(免)税款、滞纳金和罚款,缴销发票、税务登记证和其他税务证件,经税务机关核准后,办理注销税务登记手续。


Taxpayer happening dissolution, bankruptcy, cancellation and other circumstances, need according to the termination of the obligation of tax payment, the taxpayer shall, prior to the administrative authority for Industry and commerce to apply for the cancellation of, to the tax authority to apply for cancellation of registration. Taxpayers need to submit the relevant documents and materials to the tax authorities for settlement shall be the tax payable and back (free) tax and overdue fine gold and fine, cancellation of the invoice, tax registration certificate and other taxation documents, upon approval by the tax authorities, for the cancellation of tax registration.


2)开业登记。


2) opening registration.


从事生产经营的纳税人,在领取营业执照之后的30天内,持相关证件和资料,向税务机关申报办理税务登记。税务机关自收到申请之日起,在30天内审核并发给税务登记证件。


Taxpayers engaged in production and operation, within 30 days after receiving the business license, the relevant documents and information, to the tax authorities for tax registration. The tax authority shall, within 30 days from the date of receipt of the application, review and issue a tax registration certificate.


3)变更登记。


3) change of registration.


纳税人税务登记内容发生变化的,在工商行政管理机关办理变更登记后的30天内,持有关证件向税务机关申报办理变更税务登记。


Where the content of the tax registration of the taxpayer has changed, the administrative organ for Industry and Commerce shall, within 30 days after the change of the registration, apply to the tax authorities for the registration of the change of the tax registration.


4)报验登记。


4) inspection and registration.


从事生产、经营的纳税人到外县(市)临时从事生产、经营活动时,应当向营业地税务机关申请报验登记。


Engaged in production and business taxpayers to the county (city) temporarily engaged in production and business activities, it shall apply to the business tax authorities for inspection and registration.


6)停复业登记。


6) stop the resumption of business registration.


采用定期定额征收方式的纳税人在营业执照核准的经营期限内需要停业或复业的,向税务机关提出申请,经税务机关审核后进行停业或复业税务登记。纳税人在停业期间发生纳税义务的,应当按照税收法律、行政法规的规定申报缴纳税款。停业期满不能及时恢复生产经营的,应提前向税务机关提出延长停业登记申请,否则税务机关视为已复业并进行征税和管理。


The regular norm is collected way taxpayers in the business license of the approved operating period need suspension or resumption of business, to the tax authorities to apply, after the tax authorities audit for suspension or resumption of business tax registration. Taxpayers who have duty to pay taxes during the period of closure shall report and pay taxes in accordance with the provisions of the tax laws and administrative regulations. Suspension expires cannot timely recovery of production and operation, should advance to the tax authorities proposed to extend the business registration application, otherwise the tax authorities as has resumed business and tax collection and management.


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