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海南地税涉税事项办理手册海南省地方税务局2013年9月目录第一部分行政审批先审后办项目（15项）················································1一、省政府审批项目（3项）····································································1二、省地税局审批项目（2项）·································································3三、市县区地税局审批项目（10项）·························································5第二部分涉税事项先办后审项目（217项）·············································12一、税务登记（1项）···········································································12二、申报征收（1项）···········································································12三、税收优惠（215项）········································································13（一）行政事业社会团体（序号3-7）·······················································13（二）教育（序号8-18）·······································································16（三）科研（序号19-35）······································································22（四）文化体育（序号36-38）································································33（五）医疗（序号39-41）······································································35（六）交通运输（序号42-44）································································36（七）基础设施（序号45-50）································································37（八）企业改制（序号51-63）································································41（九）资产管理公司（序号64-65）··························································55（十）综合利用资源（序号66-77）··························································56（十一）金融（序号78-115）·································································63（十二）服务（序号116-121）································································80（十三）农林渔牧（序号122-131）··························································82（十四）...