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为了加强税源管理,防止税收流失,根据税收征管法等有关规定,国家税务总局制定了《税务登记管理办法》,于1998年5月22日印发,并从1998年7月1日起施行。本办法由国家税务总局负责解释。凡与本办法有抵触的规定,自本办法生效之日起废止。本办法共有10章:总则,开业登记,变更登记,停业、复业登记,注销登记,外出经营报验登记,登记核查,非正常户处理,违章处理和附则,计48条。现将其主要内容介绍如下: 一、总则 (一)凡有法律、法规规定的应税收入、应税财产或应税行为的各
In order to strengthen the management of tax sources and prevent the loss of tax revenue, the State Administration of Taxation has formulated the Measures for the Administration of Tax Registration pursuant to the relevant provisions of the Tax Administration Law and other regulations and was promulgated on May 22, 1998 and came into force on July 1, 1998. This approach is explained by the State Administration of Taxation. Any provisions that contravene these measures shall be repealed from the effective date of these Measures. There are altogether 10 chapters in this approach: General Provisions, 48 items of business registration, change of registration, business suspension, business registration, cancellation of registration, registration of business trip registration, registration and verification, handling of non-ordinary households, handling of illegal business and supplementary provisions. The main contents are as follows: I. General (a) where laws and regulations of taxable income, taxable property or taxable acts of each