2023年征管规范10落实情况汇报.docx

征管标准1.0落实情况汇报 篇一：征管标准（1.0版）操作指引（2023年3月） 征管标准（1.0版）操作指引（2023年3月） 仅供内部使用，不得对外公布和宣传 目录 1.税务登记....................................................................................................................................................12 1.1设立登记.............................................................................................................................................12 1.1.1单位纳税人登记..........................................................................................................................12 1.1.2个体经营登记.............................................................................................................................13 1.1.3临时税务登记.............................................................................................................................14 1.2变更登记.............................................................................................................................................14 1.3停复业登记.........................................................................................................................................15 1.3.1停业登记.....................................................................................................................................15 1.3.2复业登记.....................................................................................................................................15 1.4注销登记.............................................................................................................................................16 1.7扣缴义务人管理................................................................................................................................18 1.7.1扣缴税款登记.............................................................................................................................18 1.7.2注销扣缴税款登记......................................................................................................................19 1.8委托代征管理....................................................................................................................................19 1.8.1委托代征协议签订......................................................................................................................19 1.8.2委托代征协议终止......................................................................................................................20 1.9外出经营报验管理............................................................................................................................21 1.9.1外出经营证明申请......................................................................................................................21 1.9.2外埠纳税人经营地报验登记......................................................................................................22 1.9.3外埠纳税人经营地申报查验货物..............................................................................................22 1.9.4外出经营活动情况申报..............................................................................................................23 1.9.5外出经营证明缴销......................................................................................................................23 1.2023其他登记管理..................................................................................................................................24 1.2023.1存款账户账号报告....................................................................................................................24 1.2023.2财务会计制度备案....................................................................................................................24 1.2023.3合并分立报告...........................................................................................................................25 1.2023.4特定征收部门登记...................................................................................................................25 1.2023.5组织临时登记..........................................................................................................................25 1.2023.6文化事业建设费缴费信息登记................................................................................................26 1.2023.7汽油、柴油生产企业根本情况登记........................................................................................26 1.2023.8企业所得税汇总纳税总分机构信息备案...............................................................................27 1.11非正常户管理..................................................................................................................................27 1.11.1非正常户认定...........................................................................................................................27 1.11.2宣告非正常户证件失效............................................................................................................28 1.11.3非正常户公告..............................