象山縣國(guó)家稅務(wù)局辦稅指南

1、象山縣國(guó)家稅務(wù)局辦稅指南 象山縣國(guó)家稅務(wù)局辦稅指南一、登記管理............................................................................................................................61．設(shè)立登記（單位納稅人）...................................................

2、.......................................62．設(shè)立登記（個(gè)體經(jīng)營(yíng)）..............................................................................................93．設(shè)立登記（臨時(shí)經(jīng)營(yíng)）.............................................................

3、...............................114．設(shè)立登記（無(wú)證照戶管理）....................................................................................135．重新稅務(wù)登記...............................................................................

4、.............................146．變更登記....................................................................................................................157．停業(yè)登記...........................................................

5、.........................................................168．復(fù)業(yè)登記....................................................................................................................179．扣繳義務(wù)人登記............................

6、............................................................................1810．區(qū)內(nèi)稅務(wù)機(jī)關(guān)調(diào)整（遷出）..................................................................................2011．區(qū)內(nèi)稅務(wù)機(jī)關(guān)調(diào)整（遷入）............................

7、......................................................2212.稅務(wù)登記管轄權(quán)變更（跨區(qū)遷出）........................................................................2313．稅務(wù)登記管轄權(quán)變更（跨區(qū)遷入）......................................................

8、................2414、注銷稅務(wù)登記..........................................................................................................2515．外埠經(jīng)營(yíng)登記............................................................................

9、..............................2716．稅務(wù)登記驗(yàn)證、換證..............................................................................................2817．稅務(wù)登記證件遺失報(bào)告、證件補(bǔ)辦..............................................................

10、........29二、認(rèn)定管理..........................................................................................................................3018．增值稅一般納稅人認(rèn)定...................................................................

11、.......................3019．增值稅一般納稅人認(rèn)定（應(yīng)稅銷售額超過(guò)小規(guī)模納稅人標(biāo)準(zhǔn)的小規(guī)模納稅人）..................................................................................................................................3220．不認(rèn)定增值稅一般納稅人資格認(rèn)定（非企業(yè)性單位、

12、不經(jīng)常發(fā)生應(yīng)稅行為的企業(yè)）..............................................................................................................................3421．增值稅（輔導(dǎo)期）一般納稅人認(rèn)定.............................................................

13、.........3622．輔導(dǎo)期增值稅一般納稅人轉(zhuǎn)正認(rèn)定......................................................................4023．增值稅一般納稅人資格取消..................................................................................4124．一般納稅人簡(jiǎn)易征收申請(qǐng)......

14、................................................................................4225.定期定額戶申請(qǐng)核定（調(diào)整）納稅定額.................................................................4326.終止定期定額征收方式確認(rèn)....................................

15、.................................................4527．匯總繳納增值稅申請(qǐng)（寧波市級(jí)）......................................................................4628．匯總繳納增值稅申請(qǐng)（縣、市級(jí)）.............................................................

16、.........4729．匯總繳納消費(fèi)稅申請(qǐng)..............................................................................................4830．稅務(wù)資格認(rèn)定（殘疾人就業(yè)包括工療機(jī)構(gòu)稅收優(yōu)惠）......................................4931．稅務(wù)資格認(rèn)定（資源綜合利用企業(yè)）................

17、..................................................5132．稅務(wù)資格認(rèn)定（軟件產(chǎn)品）..................................................................................5333．稅務(wù)資格認(rèn)定(糧食企業(yè)、政府儲(chǔ)備食用植物油企業(yè)).......................................553

18、4．稅務(wù)資格認(rèn)定(文化轉(zhuǎn)制企業(yè))...............................................................................5735．企業(yè)所得稅核定征收方式鑒定..............................................................................5977．申請(qǐng)開(kāi)具《外國(guó)公司船舶運(yùn)輸收入免征所得稅證明表》

19、................................11278．申請(qǐng)開(kāi)具《中國(guó)稅收居民身份證明》................................................................11479．申請(qǐng)開(kāi)具《非居民企業(yè)所得稅匯總申報(bào)所得稅證明》....................................11580．車(chē)輛購(gòu)置稅證明管理......................

20、......................................................................11681. 補(bǔ)辦出口貨物報(bào)關(guān)單............................................................................................11882．出口貨物退運(yùn)已辦結(jié)稅務(wù)證明.......................

21、.....................................................12083. 出口企業(yè)出口含金產(chǎn)品免稅證明........................................................................12284. 準(zhǔn)予免稅購(gòu)進(jìn)出口卷煙證明.......................................................

22、.........................12385. 外貿(mào)企業(yè)進(jìn)料加工貿(mào)易免稅證明........................................................................12486. 出口貨物轉(zhuǎn)內(nèi)銷證明......................................................................................

23、......12587. 出口商品退運(yùn)已補(bǔ)稅證明....................................................................................12688. 代理出口貨物證明................................................................................................1

24、2789. 補(bǔ)辦代理出口貨物證明........................................................................................12890. 代理進(jìn)口貨物證明................................................................................................12991

25、. 外貿(mào)企業(yè)出口視同內(nèi)銷征稅貨物進(jìn)項(xiàng)稅額抵扣證明........................................13092. 來(lái)料加工貿(mào)易免稅證明........................................................................................13193. 出口企業(yè)來(lái)料加工免稅核銷................................

26、................................................13294. 代理出口未退稅證明............................................................................................133五、稅收優(yōu)惠管理.....................................................

27、...........................................................13495．外國(guó)政府和國(guó)際組織無(wú)償援助項(xiàng)目在華采購(gòu)物資增值稅減免稅備案（略）13496．糧食和食用植物油減免稅備案............................................................................13497．軍隊(duì)、軍工系統(tǒng)及所屬企業(yè)增值稅減免稅備案（略

28、）....................................13698． 《中華人民共和國(guó)增值稅暫行條例》第十五條規(guī)定的項(xiàng)目包括農(nóng)民專業(yè)合作社增值稅減免稅備案........................................................................................................13799．農(nóng)業(yè)生產(chǎn)資料增值稅免稅備案...........

29、.................................................................139100．宣傳文化(包括轉(zhuǎn)制文化企業(yè)）增值稅減免稅備案 ........................................141101．資源綜合利用企業(yè)增值稅減免備案...............................................................

30、...143102．銷售舊貨、舊機(jī)動(dòng)車(chē)增值稅減免稅備案..........................................................145103．殘疾人勞務(wù)增值稅減免稅備案..........................................................................146104．拍賣(mài)行受托拍賣(mài)免稅貨物增值稅減免稅備案...............

31、...................................147105．飼料產(chǎn)品增值稅免稅備案..................................................................................148106．殘疾人用品增值稅減免稅備案.................................................................

32、.........149107．生產(chǎn)黃金增值稅減免稅備案（略）..................................................................150108．醫(yī)療衛(wèi)生機(jī)構(gòu)自產(chǎn)自用制劑增值稅減免稅備案 （略）..............................150109．隨水費(fèi)收取的污水處理增值稅減免稅備案....................................

33、..................150110．血站增值稅減免稅備案 （略）......................................................................151111．鐵路貨車(chē)修理增值稅減免稅備案 （略）......................................................151112．國(guó)家定點(diǎn)企業(yè)邊銷茶增值稅減免稅備案 （略）.

34、.........................................151113．農(nóng)村電網(wǎng)維護(hù)費(fèi)增值稅減免稅備案..................................................................151114．罰沒(méi)物品增值稅減免稅備案........................................................................

35、......153115．公安、司法部門(mén)所屬單位增值稅減免稅備案 （略）..................................154116．黃金期貨交易 （略）......................................................................................154117．黃金交易 （略）.............................