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对申请人提出的申请,税务机关应当根据不同情形分别作出以下处理
来 源:www.71-fuwu.com     发布时间:2016-8-3 10:38:12

税务机关制作《税务行政许可不予受理通知书》《税务行政许可受理通知书》《补正税务行政许可材料告知书》,应当加盖本税务机关印章(或者许可专用章)并注明日期。


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.不予受理。申请事项依法不属于本税务机关职权范围的,应当即时作出不予受理的决定,制作并送达《税务行政许可不予受理通知书》(见附件1),并告知申请人向有关行政机关申请。


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.受理。申请事项属于本税务机关职权范围,申请材料齐全、符合法定形式,或者申请人按照本税务机关的要求提交全部补正申请材料的,应当受理税务行政许可申请,制作并送达《税务行政许可受理通知书》(见附件1)。《税务行政许可受理通知书》应当明确注明不长于法律法规规定的办结时限,并对依法不纳入办理时限的工作步骤和工作事项作出具体说明。


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.不受理。申请事项属于税务机关管辖范围,但不需要取得税务行政许可的,应当即时告知申请人不受理,同时告知其解决的途径。


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.告知补正材料。申请人申请材料存在可以当场更正的错误的,应当告知并允许申请人当场更正。申请材料不齐全或者不符合法定形式的,应当当场或者在5日内一次告知申请人需要补正的全部内容,制作并送达《补正税务行政许可材料告知书》(见附件1);逾期不告知的,自收到申请材料之日起即为受理。


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.



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