The tax authorities make the tax administrative license shall not be acceptance notice "the tax administrative licensing acceptance notice," notice for correction of tax administrative license materials "and shall affix its tax authorities seal (or permission Zhuanyongzhang) and dated.
1 will not be accepted. Application matters law does not belong to the scope of functions and powers of the tax authorities, shall immediately make a decision not to accept, production and service of the tax administrative license not acceptance notice "(see Annex 1), and inform the applicant to apply to the relevant administrative organs.
2 acceptance. Application matters belong to the scope of functions and powers of the tax authorities, the application materials are complete and meet the statutory form, or the applicant in accordance with the requirements of the tax authorities submit the corrected all the application materials shall accept the application for tax administrative license, production and service of the tax administrative licensing acceptance notice "(see Annex 1). The tax administrative licensing acceptance notice shall clearly indicate no longer than the provisions of laws and regulations of the time limit, and the law is not included for time steps and work matters made specific instructions.
3 do not accept. Matters that apply to the jurisdiction of the tax authorities, but do not need to obtain a tax administrative license, it shall immediately inform the applicant is not accepted, while informing the way to solve them.
4 inform the supplementary materials. An applicant who is able to make corrections on the spot in the presence of the application materials shall inform and allow the applicant to correct them on the spot. The application materials are incomplete or inconsistent with the statutory form, it shall, on the spot or within 5 days once told of all the applicant need to be supplemented, production and service of the correction of tax administrative license materials notice "(see Annex 1); late not tell, since the receipt of the application materials, is handled.