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为了加强税源管理,适应国家对经济类型的重新划分和调整,根据《中华人民共和国税收征收管理法》(以下简称税收征管法)及其实施细则和《税务登记管理办法》的规定,国家税务总局决定,从1999年6月起到10月底,对所有纳税人的税务登记证件进行统一更换。现将有关事项公告如下:一、换发税务登记证的范围现已办理税务登记的纳税人,以及按照规定应当办理而未办理税务登记的纳税人,包括各类企业、企业在外地设立的分支机构和从事生产经营的场所、个体工商户以及其他有纳税义务的单位,必须在1999年8月31日前分别到主管的国家税务局、地方税务局申报办理换发税务登记证,或新办税务登记。凡已发生个人所得税扣缴义务的扣缴义务人,未向税务机关申报登记的,应当到税务机关申报登记,填写扣缴税款登记表。二、换证程序(一)在本公告规定的限期内,纳税人应当携带原税务登记证件分别向主管的国家税务局、地方税务局提出换证申请,填写税务机关印制的税务登记表一式三份;
In order to strengthen the administration of tax sources and adapt to the state’s redistribution and readjustment of economic types, in accordance with the Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the Tax Administration Law) and its implementing regulations and the Measures for the Administration of Tax Registration, the State Administration of Taxation It is decided that from June 1999 to the end of October, all taxpayers’ tax registration certificates shall be uniformly replaced. The relevant matters are hereby announced as follows: I. Scope of the tax registration certificate renewal Taxpayers who have already registered for tax registration, as well as taxpayers that are required to handle the tax registration without tax registration, including all branches of enterprises and enterprises established in the field Institutions and establishments engaged in production and operation, individual industrial and commercial households and other units with tax liability must report to the competent State Administration of Taxation and local taxation authorities for the renewal of tax registration certificates or new taxation before August 31, 1999 Registration. Where an withholding agent of the personal income tax withholding obligation has not been declared to the tax authorities, it should go to the tax authorities to declare the registration and fill in the withholding tax registration form. Procedure for renewal (I) Within the period prescribed in this announcement, the taxpayer shall, with the original tax registration certificate, apply to the competent State Administration of Taxation and the local taxation bureau for the renewal application respectively and fill in the tax registration form printed by the taxation authority Three copies