全国税务机关纳税服务规范
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全国税务机关纳税服务规范
11目录11 税务登记规范范.................................................................................................................... ....................................................................................................................111.1 设立登记记................................................................................................................. .................................................................................................................111.1.1 —001 单位纳税人设立登记记........................................................................ ........................................................................111.1.2 —002 个体经营纳税人设立登记记................................................................ ................................................................441.1.3 —003 临时经营纳税人设立登记记................................................................ ................................................................551.1.4 —004 自然人纳税人登记记............................................................................ ............................................................................661.1.5 —005 扣缴义务人登记记................................................................................ ................................................................................881.2 变更登记记............................................................................................................... ...............................................................................................................101.2.1 —006 变更登记（涉及税务登记证件内容变化） 化）.................................. ..................................101.2.2 —007 变更登记（不涉及税务登记证件内容变化） 化）.............................. ..............................111.2.3 —008 纳税人跨县（区）迁出出.................................................................. ..................................................................121.2.4 —009 纳税人跨县（区）迁入入.................................................................. ..................................................................141.3 停复业登记记........................................................................................................... ...........................................................................................................161.3.1 —010 停业登记记.......................................................................................... ..........................................................................................161.3.2 —011 复业登记记.......................................................................................... ..........................................................................................181.4 注销登记记............................................................................................................... ...............................................................................................................191.4.1 —012 注销登记（单位及查账征收个体工商户） 户）.................................. ..................................191.4.2 —013 注销登记（定期定额个体工商户） 户）.............................................. ..............................................221.5 遗失补办办............................................................................................................... ...............................................................................................................241.5.1 —014 税务登记证件遗失补办办.................................................................. ..................................................................241.6 报告备案登记记....................................................................................................... .......................................................................................................251.6.1 —015 存款账户账号报告告.......................................................................... ..........................................................................251.6.2 —016 财务会计制度及核算软件备案报告告.............................................. ..............................................271.7 报验登记记............................................................................................................... ...............................................................................................................281.7.1 —017 《外出经营活动税收管理证明》开具具.......................................... ..........................................281.7.2 —018 外出经营报验登记记.......................................................................... ..........................................................................29221.7.3 —019 《外出经营活动税收管理证明》缴销销.......................................... ..........................................311.8 非正常户处理理....................................................................................................... .......................................................................................................331.8.1 —020 非正常户解除除................................................................................. .................................................................................3322 税务认定规范范.................................................................................................................. ..................................................................................................................33662.1 增值税一般纳税人资格认定定............................................................................... ...............................................................................33662.1.1 —021 增值税一般纳税人资格认定（未达标准、新开业） 业）.................. ..................33662.1.2 —022 增值税一般纳税人资格认定（达到标准） 准）.................................. ..................................33772.1.3 —023 不认定增值税一般纳税人资格格...................................................... ......................................................33882.2 征收方式认定定....................................................................................................... .......................................................................................................33992.2.1 —024 增值税一般纳税人选择简易办法计算缴纳增值税备案案.............. ..............33992.2.2 —025 对纳税人变更纳税定额的核准准...................................................... ......................................................412.2.3 —026 印花税核定调整或取消消.................................................................. ..................................................................422.3 税收优惠资格备案案............................................................................................... ...............................................................................................442.3.1 —027 安置残疾人就业增值税即征即退资格备案案.................................. ..................................442.3.2 —028 软件企业增值税即征即退资格备案案.............................................. ..............................................44552.3.3 —029 资源综合利用增值税即征即退资格备案案...................................... ......................................44662.3.4 —030 黄金交易期货增值税即征即退资格备案案...................................... ......................................44772.3.5 —031 飞机维修劳务增值税即征即退资格备案案...................................... ......................................482.3.6 —032 大型水电企业增值税即征即退资格备案案...................................... ......................................482.3.7 —033 光伏发电增值税即征即退资格备案案.............................................. ..............................................492.3.8 —034 管道运输服务增值税即征即退资格备案案...................................... ......................................502.3.9 —035 部分地区国内货物运输服务、仓储服务和装卸搬运服务增值税即征即退资格备案案.............................................................. ..............................................................512.3.10 —036 有形动产融资租赁服务增值税即征即退资格备案案.................... ....................512.3.11 —037 生产销售铂金增值税即征即退资格备案案.................................... ....................................522.4 出口退（免）税资格认定定................................................................................... ...................................................................................532.4.1 —038 出口退（免）税资格认定定.............................................................. ..............................................................55332.4.2 —039 出口退（免）税资格认定变更更...................................................... ......................................................562.4.3 —040 出口退（免）税资格认定注销销...................................................... ......................................................572.4.4 —041 集团公司具有免抵退税资格成员企业认定定.................................. ..................................582.5 其他事项认定定....................................................................................................... .......................................................................................................602.5.1 —042 消费税最低计税价格的核定审批（白酒） 酒）.................................. ..................................60332.5.2 —043 消费税最低计税价格的核定审批（卷烟） 烟）.................................. ..................................612.5.3 —044 汇总缴纳消费税审批批...................................................................... ......................................................................66332.5.4 —045 汇总缴纳增值税审批批...................................................................... ......................................................................642.5.5 —046 企业符合特殊性税务处理规定条件的认定定.................................. ..................................642.5.6 —047 印花税票代售许可可.......................................................................... ..........................................................................692.5.7 —048 境外注册中资控股企业居民身份认定定.......................................... ..........................................702.5.8 —049 境外注册中资控股居民企业主管税务机关的变更审批批.............. ..............712.5.9 —050 非境内注册居民企业选择主管税务机关的批准准.......................... ..........................722.5.10 —051 非居民合同项目备案案.................................................................... ....................................................................742.5.11 —052 成本分摊协议是否符合独立交易原则的审核核............................ ............................752.5.12 —053 中国居民（国民）申请启动税务相互协商程序序........................ ........................762.5.13 —054 预约定价安排续签签........................................................................ ........................................................................772.5.14 —055 非居民企业选择由其主要机构场所汇总缴纳企业所得税的审批批................................................................................ ................................................................................792.5.15 —056 企业符合特殊性税务处理规定条件的跨境重组业务的核准准............................... ....................................................................... .......................................... ......... ............. ......880033 发票办理规范范.................................................................................................................. ..................................................................................................................843.1 发票领用用............................................................................................................... ...............................................................................................................843.1.1 —05 0577 增值税发票核定定............................................................................. ............................................................................. 843.1.2 —05 0588 增值税专用发票（增值税税控系统）最高开票限额审批批.......... ..........863.1.3 —05 0599 普通发票核定定.................................................................................. ..................................................................................883.1.4 —0060 60 印有本单位名称发票核定定.............................................................. ..............................................................893.1.5 —06 0611 申请使用经营地发票票...................................................................... ......................................................................903.1.6 —06 0622 增值税发票核定调整整...................................................................... ......................................................................923.1.7 —06 0633 普通发票核定调整整.......................................................................... ..........................................................................933.1.8 —06 0644 增值税税控系统专用设备初始发行行.............................................. ..............................................943.1.9 —06 0655 增值税税控系统专用设备变更发行行.............................................. ..............................................953.1.10 —06 0666 增值税税控系统专用设备注销发行行............................................ ............................................963.1.11 —06 0677 发票发放放........................................................................................ ........................................................................................973.1.12 —06 0688 发票退回回........................................................................................ ........................................................................................993.2 发票开具具............................................................................................................. .............................................................................................................1003.2.1 —06 0699 专用发票代开开................................................................................ ................................................................................100443.2.2 —0070 70 普通发票代开开................................................................................ ................................................................................1013.2.3 —071 代开普通发票作废废........................................................................ ........................................................................1033.2.4 —07 0722 红字增值税专用发票开具申请请.................................................... ....................................................1043.2.5 —07 0733 红字货物运输业增值税专用发票开具申请请................................ ................................1053.3 发票验旧旧............................................................................................................. .............................................................................................................1063.3.1 —07 0744 发票验旧旧........................................................................................ ........................................................................................1063.3.2 —07 0755 增值税专用发票存根联数据采集集................................................ ................................................1083.3.3 —07 0766 发票认证证........................................................................................ ........................................................................................1093.3.4 —07 0777 未按期申报增值税扣税凭证继续抵扣审批批................................ ................................1103.3.5 —07 0788 逾期增值税扣税凭证继续抵扣审批批............................................ ............................................1123.4 发票缴销销............................................................................................................. .............................................................................................................1143.4.1 —07 0799 发票缴销销........................................................................................ ........................................................................................1143.5 发票相关服务务..................................................................................................... .....................................................................................................1153.5.1 —0080 80 增值税发票挂失、损毁报备备........................................................ ........................................................1153.5.2 —08 0811 普通发票挂失、损毁报备备............................................................ ............................................................1163.5.3 —08 0822 发票真伪鉴别别................................................................................ ................................................................................1173.5.4 —08 0833 有奖发票兑奖奖................................................................................ ................................................................................11844 申报纳税规范范................................................................................................................ ................................................................................................................1122 224.1 增值税申报报......................................................................................................... .........................................................................................................1224.1.1 —084 增值税一般纳税人申报报................................................................ ................................................................1224.1.2 —085 增值税小规模纳税人（非定期定额户）申报报............................ ............................1254.2 消费税申报报......................................................................................................... .........................................................................................................1274.2.1 —086 烟类应税消费品消费税申报报........................................................ ........................................................1274.2.2 —087 酒类消费税申报报............................................................................ ............................................................................1284.2.3 —088 成品油消费税申报报........................................................................ ........................................................................1304.2.4 —089 小汽车消费税申报报........................................................................ ........................................................................1314.2.5 —090 其他类消费税申报报........................................................................ ........................................................................1324.3 营业税申报报......................................................................................................... .........................................................................................................1334.3.1 —091 营业税申报报.................................................................................... ....................................................................................1334.4 车辆购置税申报报................................................................................................. .................................................................................................1354.4.1 —092 车辆购置税申报报............................................................................ ............................................................................135554.5 企业所得税申报报................................................................................................. .................................................................................................1374.5.1 —093 居民企业所得税月（季）度预缴纳税申报（适用查账征收） 收）.......................................................................... ..........................................................................1374.5.2 —094 居民企业所得税月（季）度预缴纳税申报（适用核定征收） 收）.......................................................................... ..........................................................................1394.5.3 —095 居民企业所得税年度纳税申报（适用查账征收） 收）.................... ....................1404.5.4 —096 居民企业所得税年度纳税申报（适用核定征收） 收）.................... ....................1424.5.5 —097 居民企业清算所得税申报报............................................................ ............................................................1444.5.6 —098 非居民企业所得税季度纳税申报（适用据实申报） 报）................ ................1454.5.7 —099 非居民企业所得税季度纳税申报（适用核定征收） 收）................ ................1464.5.8 —100 非居民企业所得税年度纳税申报（适用据实申报） 报）................ ................1474.5.9 —101 非居民企业所得税年度纳税申报（适用核定征收） 收）................ ................1494.6 个人所得税申报报................................................................................................. .................................................................................................1504.6.1 —102 自然人纳税人个人所得税自行纳税申报报.................................... ....................................1504.6.2 —103 生产、经营纳税人个人所得税自行纳税申报报............................ ............................1524.7 房产税申报报......................................................................................................... .........................................................................................................1534.7.1 —104 房产税申报报.................................................................................... ....................................................................................1534.8 城镇土地使用税申报报......................................................................................... .........................................................................................1554.8.1 —105 城镇土地使用税申报报.................................................................... ....................................................................1554.9 土地增值税申报报................................................................................................. .................................................................................................1564.9.1 —106 土地增值税申报报............................................................................ ............................................................................1564.9.2 —107 房地产开发项目土地增值税清算申报报........................................ ........................................1574.10 耕地占用税申报报............................................................................................... ...............................................................................................1594.10.1 —108 耕地占用税申报报.......................................................................... ..........................................................................1594.11 资源税申报报....................................................................................................... .......................................................................................................1614.11.1 —109 资源税申报报.................................................................................. ..................................................................................1614.12 契税申报报........................................................................................................... ...........................................................................................................1624.12.1 —110 契税申报报...................................................................................... ......................................................................................1624.13 印花税申报报....................................................................................................... .......................................................................................................1644.13.1 —111 印花税申报报.................................................................................. ..................................................................................1644.14 车船税申报报....................................................................................................... .......................................................................................................1654.14.1 —112 车船税申报报.................................................................................. ..................................................................................165664.15 烟叶税申报报....................................................................................................... .......................................................................................................1674.15.1 —113 烟叶税申报报.................................................................................. ..................................................................................1674.16 城市维护建设税申报报....................................................................................... .......................................................................................1684.16.1 —114 城市维护建设税申报报.................................................................. ..................................................................1684.17 基金（费）申报报............................................................................................... ...............................................................................................1704.17.1 —115 废弃电器电子产品处理基金申报报.............................................. ..............................................1704.17.2 —116 文化事业建设费申报报.................................................................. ..................................................................1714.17.3 —117 教育费附加和地方教育附加申报报.............................................. ..............................................1724.18 定期定额户申报报............................................................................................... ...............................................................................................1734.18.1 —118 定期定额个体工商户申报报.......................................................... ..........................................................1734.18.2 —119 定期定额个体工商户分月汇总申报报.......................................... ..........................................1754.19 外出经营活动情况申报报................................................................................... ...................................................................................1774.19.1 —120 外出经营活动情况申报报.............................................................. ..............................................................1774.20 委托代征申报报................................................................................................... ...................................................................................................1784.20.1 —121 委托代征申报报.............................................................................. ..............................................................................1784.21 代扣代缴申报报................................................................................................... ...................................................................................................1804.21.1 —122 扣缴义务人申报报.......................................................................... ..........................................................................1804.21.2 —123 扣缴非居民企业所得税、营业税、增值税申报报...................... ......................1814.21.3 —124 扣缴个人所得税申报报.................................................................. ..................................................................1834.21.4 —125 扣缴车船税申报报.......................................................................... ..........................................................................1844.22 财务会计报告报送送........................................................................................... ...........................................................................................1854.22.1 —126 财务会计报告报送送...................................................................... ......................................................................1854.23 重大涉税情况报告告........................................................................................... ...........................................................................................1874.23.1 —127 欠税人处置不动产或大额资产报告告.......................................... ..........................................1874.23.2 —128 纳税人合并分立情况报告告.......................................................... ..........................................................1884.23.3 —129 发包、出租情况报告告.................................................................. ..................................................................1894.24 延期申报纳税税................................................................................................... ...................................................................................................1904.24.1 —130 对纳税人延期申报的核准准.......................................................... ..........................................................1904.24.2 —131 对纳税人延期缴纳税款的核准准.................................................. ..................................................1924.25 退（抵）税办理理............................................................................................... ...............................................................................................1934.25.1 —132 多缴税款及退付利息办理理.......................................................... ..........................................................1934.25.2 —133 生产企业免抵退税审批批.............................................................. ..............................................................1954.25.3 —134 外贸企业免退税审批批.................................................................. ..................................................................199774.25.4 —135 营业税改征增值税适用增值税零税率应税服务免抵退税审批批.............................................................................................. ..............................................................................................2024.25. 4.25.55—136 逾期申报退（免）税批准准.......................................................... ..........................................................2044.25. 4.25.66—137 车辆购置税退税审核核.................................................................. ..................................................................2064.25.7 —138 耕地占用税退税审核核.................................................................. ..................................................................2084.26 授权（委托）划缴协议议................................................................................... ...................................................................................2104.26.1 —139 授权（委托）划缴协议议.............................................................. ..............................................................21055 优惠办理规范范................................................................................................................ ................................................................................................................21 21335.1 增值税优惠办理理................................................................................................. .................................................................................................21 21335.1.1 —140 增值税留抵税额退税批准类优惠办理理........................................ ........................................21 21335.1.2 —141 增值税即征即退批准类优惠办理理................................................ ................................................21 21555.1.3 —142 增值税核准类优惠办理理................................................................ ................................................................21 21665.1.4 —143 增值税事后备案类优惠办理理........................................................ ........................................................21 21885.2 消费税优惠办理理................................................................................................. .................................................................................................22 22115.2.1 —144 消费税批准类优惠办理理................................................................ ................................................................22 22115.2.2 —145 消费税核准类优惠办理理................................................................ ................................................................22 22335.2.3 —146 消费税事后备案类优惠办理理........................................................ ........................................................22 22445.3 营业税优惠办理理................................................................................................. .................................................................................................22 22665.3.1 —147 营业税核准类优惠办理理................................................................ ................................................................22 22665.3.2 —148 营业税事后备案类优惠办理理........................................................ ........................................................23 23005.4 车辆购置税优惠办理理......................................................................................... .........................................................................................24 24005.4.1 —149 列入车辆购置税免税图册的审批批................................................ ................................................24 24005.4.2 —150 车辆购置税事后备案类优惠办理理................................................ ................................................24 24225.5 企业所得税优惠办理理......................................................................................... .........................................................................................24 24445.5.1 —151 企业所得税批准类优惠办理理........................................................ ........................................................24 24445.5.2 —152 企业所得税事后备案类优惠办理理................................................ ................................................24 24665.6 个人所得税优惠办理理......................................................................................... .........................................................................................25 25335.6.1 —153 个人所得税批准类优惠办理理........................................................ ........................................................25 25335.6.2 —154 个人所得税核准类优惠办理理........................................................ ........................................................25 25555.6.3 —155 个人所得税事后备案类优惠办理理................................................ ................................................25 25885.7 房产税优惠办理理................................................................................................. .................................................................................................26 26005.7.1 —156 房产税批准类优惠办理理................................................................ ................................................................26 2600885.7.2 —157 房产税事后备案类优惠办理理........................................................ ........................................................26 26115.8 城镇土地使用税优惠办理理................................................................................. .................................................................................26 26775.8.1 —158 城镇土地使用税批准类优惠办理理................................................ ................................................26 26775.8.2 —159 城镇土地使用税事后备案类优惠办理理........................................ ........................................26 26885.9 土地增值税优惠办理理......................................................................................... .........................................................................................27 27775.9.1 —160 土地增值税批准类优惠办理理........................................................ ........................................................27 27775.9.2 —161 土地增值税核准类优惠办理理........................................................ ........................................................27 27885.10 耕地占用税优惠办理理....................................................................................... .......................................................................................28 28005.10.1 —162 耕地占用税核准类优惠办理理...................................................... ......................................................28 28005.11 资源税优惠办理理............................................................................................... ...............................................................................................28 28225.11.1 —163 资源税批准类优惠办理理.............................................................. ..............................................................28 28225.11.2 —164 资源税事后备案类优惠办理理...................................................... ......................................................28 28335.12 契税优惠办理理................................................................................................... ...................................................................................................28 28445.12.1 —165 契税核准类优惠办理理.................................................................. ..................................................................28 28445.13 印花税优惠办理理............................................................................................... ...............................................................................................29 29005.13.1 —166 印花税事后备案类优惠办理理...................................................... ......................................................29 29115.14 车船税优惠办理理............................................................................................... ...............................................................................................29 29555.14.1 —167 车船税事后备案类优惠办理理...................................................... ......................................................29 29555.15 城市维护建设税优惠办理理............................................................................... ...............................................................................29 29885.15.1 —168 城市维护建设税事后备案类优惠办理理...................................... ......................................29 29885.16 教育费附加优惠办理理....................................................................................... .......................................................................................30 30005.16.1 —169 教育费附加事后备案类优惠办理理.............................................. ..............................................30 301166 证明办理规范范................................................................................................................ ................................................................................................................30 30556.1 证明开具具............................................................................................................. .............................................................................................................30 30556.1.1 —170 完税证明开具具................................................................................ ................................................................................30 30556.1.2 —171 完税凭证换开、重开开.................................................................... ....................................................................30 30666.1.3 —172 《中国税收居民身份证明》开具具................................................ ................................................30 30776.1.4 —173 服务贸易等项目对外支付税务备案案............................................ ............................................3300996.1.5 —174 《非居民企业汇总申报企业所得税证明》开具具........................ ........................31 31006.1.6 —175 丢失增值税（货物运输业增值税）专用发票已报税证明单开具具............................................................................................ ............................................................................................31 31006.1.7 —176 《车辆购置税完税证明》补办办.................................................... ....................................................31 3111996.1.8 —177 《资源税管理证明》开具具............................................................ ............................................................31 31226.1.9 —178 《委托出口货物证明》开具具........................................................ ........................................................31 31336.1.10 —179 《代理出口货物证明》开具具...................................................... ......................................................31 31556.1.11 —180 《出口货物退运已补税（未退税）证明》开具具...................... ......................31 31666.1.12 —181 《补办出口货物报关单证明》开具具.......................................... ..........................................31 31776.1.13 —182 《出口退税进货分批申报单》开具具.......................................... ..........................................31 31886.1.14 —183 《出口货物转内销证明》开具具.................................................. ..................................................3311996.1.15 —184 《来料加工免税证明》开具具...................................................... ......................................................32 32006.1.16 —185 《代理进口货物证明》开具具...................................................... ......................................................32 32116.1.17 —186 《准予免税购进出口卷烟证明》开具具...................................... ......................................32 32226.1.18 —187 《出口卷烟已免税证明》开具具.................................................. ..................................................32 32446.1.19 —188 《中标证明通知书》开具具.......................................................... ..........................................................32 32556.1.20 —189 丢失出口退税有关证明补办办...................................................... ......................................................32 32666.1.21 —190 通过保险机构缴纳车船税的完税凭证开具具.............................. ..............................32 32776.2 证明核销销............................................................................................................. .............................................................................................................3322886.2.1 —191 《来料加工免税证明》核销销........................................................ ........................................................32 32886.2.2 —192 《出口卷烟已免税证明》核销销.................................................... ....................................................3330 3077 宣传咨询规范范................................................................................................................ ................................................................................................................33 33447.1 日常宣传传............................................................................................................. .............................................................................................................33 33447.1.1 —193 税收政策宣传传................................................................................ ................................................................................33 33447.1.2 —194 办税流程宣传传................................................................................ ................................................................................33 33557.2 专题宣传传............................................................................................................. .............................................................................................................33 33667.2.1 —195 热点问题宣传传................................................................................ ................................................................................33 33667.2.2 —196 重点专题宣传传................................................................................ ................................................................................33 33777.2.3 —197 税收宣传月宣传传............................................................................ ............................................................................33 33887.3 培训辅导导............................................................................................................. .............................................................................................................33 33887.3.1 —198 新办纳税人培训辅导导.................................................................... ....................................................................33 33887.3.2 —199 税收专项培训辅导导........................................................................ ........................................................................34 34007.4 纳税咨询询............................................................................................................. .............................................................................................................34 34117.4.1 —200 电话咨询询........................................................................................ ........................................................................................34 34117.4.2 —201 互联网咨询询.................................................................................... ....................................................................................34 34227.4.3 —202 面对面咨询询................................................................................... ...................................................................................34 34331088 权益维护规范范................................................................................................................ ................................................................................................................34 34558.1 纳税人需求（建议）征集与满意度调查查......................................................... .........................................................34 34558.1.1 —203 纳税人需求（建议）征集集............................................................ ............................................................34 34558.1.2 —204 纳税人满意度调查查........................................................................ ........................................................................34 34668.2 涉税信息查询询..................................................................................................... .....................................................................................................34 34778.2.1 —205 涉税公开信息查询询........................................................................ ........................................................................34 34778.2.2 —206 涉税保密信息查询询........................................................................ ........................................................................34 34778.3 纳税服务投诉诉..................................................................................................... .....................................................................................................3344998.3.1 —207 纳税服务投诉处理理........................................................................ ........................................................................3344998.4 税收法律救济济..................................................................................................... .....................................................................................................35 35008.4.1 —208 税收法律救济申请接收与传递递.................................................... ....................................................35 35008.5 纳税信用评价价..................................................................................................... .....................................................................................................35 35228.5.1 —209 纳税信用评价价................................................................................ ................................................................................35 35228.6 涉税中介服务与监管管......................................................................................... .........................................................................................35 35338.6.1 —210 涉税中介服务务................................................................................ ................................................................................35 35338.6.2 —211 涉税中介监管管................................................................................ ................................................................................35 354499 文明服务规范范................................................................................................................ ................................................................................................................35 35669.1 办税服务厅环境建设设......................................................................................... .........................................................................................35 35669.1.1 —21 2122 外部标识识........................................................................................ ........................................................................................35 35669.1.2 —21 2133 内部标识识........................................................................................ ........................................................................................35 35669.1.3 —21 2144 服务区域设置置................................................................................ ................................................................................35 35779.1.4 —21 2155 服务窗口设置置................................................................................ ................................................................................35 35779.1. 9.1.55—21 2166 服务设施施........................................................................................ ........................................................................................35 35889.2 文明礼仪仪............................................................................................................. .............................................................................................................35 35889.2.1 —21 2177 着装规范范........................................................................................ ........................................................................................35 35889.2. 9.2.22—2218 18 仪容举止止........................................................................................ ........................................................................................3355999.2. 9.2.33—21 2199 岗前准备备........................................................................................ ........................................................................................3355999.2. 9.2.44—2220 20 服务用语语........................................................................................ ........................................................................................3355999.2.5 —22 2211 接待规范范........................................................................................ ........................................................................................3355999.2.6 —22 2222 服务纪律律........................................................................................ ........................................................................................36 36009.3 优质服务务............................................................................................................. .............................................................................................................36 36009.3.1 —22 2233 首问责任制制.................................................................................... ....................................................................................36 3600119.3.2 —22 2244 领导值班班........................................................................................ ........................................................................................36 36119.3.3 —22 2255 办税公开开........................................................................................ ........................................................................................36 36119.3.4 —22 2266 导税服务务........................................................................................ ........................................................................................36 36119.3.5 —22 2277 一次性告知知.................................................................................... ....................................................................................36 36229.3.6 —22 2288 免填单服务务.................................................................................... ....................................................................................36 36229.3.7 —2229 29 延时服务务........................................................................................ ........................................................................................36 36229.3.8 —23 2300 限时服务务........................................................................................ ........................................................................................36 36339.3.9 —23 2311 提醒服务务........................................................................................ ........................................................................................36 36339.3.10 —23 2322 预约服务务...................................................................................... ......................................................................................36 36339.3.11 —23 2333 同城通办办...................................................................................... ......................................................................................36 36449.4 应急处置置............................................................................................................. .............................................................................................................36 36449.4.1 —23 2344 办税拥堵处理理................................................................................ ................................................................................36 36449.4.2 —23 2355 现场冲突处理理................................................................................ ................................................................................36 36449.4.3 —23 2366 系统故障处置置................................................................................ ................................................................................36 3655附录纳税服务术语解释释.....................................................................................................367.....................................................................................................服务事项类别表表.........................................................................................................370.........................................................................................................12附表目录附表11 税务登记规范服务方式指引引.........................................................................35.........................................................................附表22 税务认定规范服务方式指引引.........................................................................82.........................................................................附表33 发票办理规范服务方式指引引.......................................................................120.......................................................................附表44 申报纳税规范服务方式指引引.......................................................................211.......................................................................附表55 优惠办理规范服务方式指引引.......................................................................303.......................................................................附表66 证明办理规范服务方式指引引.......................................................................332.......................................................................附表77 宣传咨询规范服务方式指引引.......................................................................344.......................................................................附表88 权益维护规范服务方式指引引.......................................................................355.......................................................................附表99 文明服务规范服务方式指引引.......................................................................366.......................................................................1111 税务登记规范税务登记规范是指税务机关和税务人员依照税收法律法规及相关规定定，，办理纳税人或扣缴义务人税务登记业务的服务规范，包括88 项20 个事项。依照税收法律法规规定定，，应当办理税务登记的纳税人人，，须按时办理税务登记。税务机关应主动获取工商、质监等部门登记信息息，，对应办理税务登记而未办理的纳税人应及时纳入登记管理。税务机关应及时对纳税人登记信息进行维护更新新，，确保登记信息真实、准确。1.1 设立登记1.1.1 —001 单位纳税人设立登记【业务描述】单位纳税人、合伙企业、个人独资企业、一人有限责任公司、外国企业常驻代表机构申报办理税务登记。 国税、地税通用业务。 县级业务。【报送资料】（（11））《税务登记表表（（适用单位纳税人人））》》（（实行国税局、地税局联合办理税务登记证的，应提供22 份份））。（（22））工商营业执照或其他核准执业证件原件及复印件。（（33））组织机构代码证书副本原件及复印件。（（44）有关合同、章程、协议书复印件。）（（55）法定代表人（负责人）居民身份证）、护照或其他证明身份的合法证件原件及复印件。（（66）纳税人跨县（市）设立的分支机构办理税务登记时，还应提供总机构）的税务登记证副本复印件。22（（77）改组改制企业还应提供有关改组改制的相关文件原件及复印件。）（（88））汽油、柴油消费税纳税人还应提供：—— 生产企业基本情况表。—— 生产装置及工艺路线的简要说明。—— 企业生产的所有油品名称、产品标准及用途。（（99）外商投资企业还应提供商务部门批复设立证书原件及复印件。）（（10 10）外国企业常驻代表机构还应提供：）—— 注册地址及经营地址证明明（（产权证、租赁协议议））原件及复印件件；；如为自有房产产，，应提供产权证或买卖契约等合法的产权证明原件及复印件件；；如为租赁的场所所，，应提供租赁协议原件及复印件件，，出租人为自然人的还应提供产权证明的原件及复印件。—— 首席代表（负责人）护照或其他合法身份证件的原件及复印件。—— 外国企业设立代表机构的相关决议文件及在中华人民共和国境内设立的其他代表机构名单（包括名称、地址、联系方式、首席代表姓名等等））。【基本流程】33【基本规范】（（11）办税服务厅接收资料，核对资料是否齐全、是否符合法定形式、填写）内容是否完整整，，符合的即时办结结；；不符合的当场一次性提示应补正资料或不予受理原因。（（22））录入税务登记证件内容和税种登记信息息，，11 个工作日内将相关资料信息转下一环节按规定程序处理。（（33）当场打印发放税务登记证件，提示纳税人领取发票、申报纳税、相关）资格认定等事项的办理流程。（（44））属于国家税务总局定点联系企业及成员企业的的，，纳税人需补充填报《定点联系企业名册信息表》。（（55）对已注销税务登记未注销工商登记，需重新办理税务登记的纳税人，）可沿用原纳税人识别号，简化报送资料。【升级规范】（（11）提供免填单服务。）（（22）提供互联网络税务登记预申请服务。）（（33））纳税人提出办理税务登记记，，国税机关或地税机关一方受理后后，，由受理方办理并发放税务登记证件件，，纳税人无需再向另一方税务机关申请办理税务登记。（（44）设立登记同时办理所得税征收方式鉴定、印花税征收方式鉴定、普通）发票票种核定。（（55）根据工商、质监部门信息自动赋予税务登记号码并通知纳税人。）（（66）建立工商营业执照、组织机构代码证、税务登记证等多证联办机制，）相关部门同步办理，证照统一发放。（（77）提供同城通办服务。）441.1.2 —002 个体经营纳税人设立登记【业务描述】个体工商户申报办理税务登记。 国税、地税通用业务。 县级业务。【报送资料】（（11））《税务登记表表（（适用个体经营营））》》（（实行国税局、地税局联合办理税务登记证的，应提供22 份份））。（（22））工商营业执照或其他核准执业证件原件及复印件。（（33））业主居民身份证、护照或其他证明身份的合法证件原件及复印件。（（44））个体加油站及已办理组织机构代码证的个体工商户应提供组织机构代码证书副本原件及复印件。【基本流程】同同““1.1.1 —001 单位纳税人设立登记【基本流程】】””。【基本规范】（（11）办税服务厅接收资料，核对资料是否齐全、是否符合法定形式、填写）内容是否完整整，，符合的即时办结结；；不符合的当场一次性提示应补正资料或不予受理原因。（（22）录入税务登记证件内容和税种登记信息， ）11 个工作日内将相关资料信息转下一环节按规定程序处理。（（33）当场打印发放税务登记证件，提示纳税人领取发票、申报纳税、定额）核定等事项的办理流程。（（44）税务机关应主动加强与工商、质监等部门信息共享，对应办理税务登）记而未办理的个体工商户，须及时办理税务登记并纳入管理。（（55）税务机关应加强日常管理，对于巡查中发现的漏征漏管户应及时纳入）管理。（（66））税务机关应及时对纳税人登记信息进行维护更新。（（77））对已注销税务登记未注销工商登记，需重新办理税务登记的纳税人，55可沿用原纳税人识别号，简化报送资料。【升级规范】（（11）提供免填单服务。）（（22）提供互联网络税务登记预申请服务。）（（33））纳税人提出办理税务登记记，，国税机关或地税机关一方受理后后，，由受理方办理并发放税务登记证件，纳税人无需再向另一方税务机关申请办理税务登记。（（44）设立登记同时办理普通发票票种核定。）（（55））提供同城通办服务。1.1.3 —003 临时经营纳税人设立登记【业务描述】具有以下情形的纳税人申报办理临时登记：（（11）有独立的生产经营权、在财务上独立核算并定期向发包人或者出租人）上交承包费或租金的承包人或承租人。（（22）境外企业在）中华人民共和国境内承包建筑、安装、装配、勘探工程和提供劳务的。（（33））从事生产经营的纳税人未办理工商营业执照也未经有关部门批准设立的。（（44））异地非正常户纳税人的法定代表人或经营者申请办理新的税务登记的。（（55））境外注册中资控股居民企业。 国税、地税通用业务。 县级业务。【报送资料】（（11））《税务登记表表（（适用临时税务登记纳税人人））》》（（实行国税局、地税局联合办理税务登记证的，应提供22 份份））。（（22））法定代表人人（（负责人人））、业主居民身份证、护照或其他证明身份的合法证件原件及复印件。（（33））项目合同或协议原件及复印件（承包承租人及境外企业提供供））。（（44））工商营业执照或其他核准执业证件的原件及复印件（未办理工商营业执照也未经有关部门批准设立的纳税