第1页共95页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共95页办理涉税事项业务规程（面向纳税人版）办理涉税事项业务规程..................................................................................................................1（面向纳税人版）..........................................................................................................................1一、税务登记..................................................................................................................................2（一）设立税务登记..............................................................................................................2（二）税务登记（不发证）...................................................................................................5（三）变更税务登记..............................................................................................................6（四）遗失补发税务登记证件...............................................................................................7（五）跨区变更税务登记.......................................................................................................8（六）双定户停业..................................................................................................................9（七）双定户复业................................................................................................................10（八）代售印花税票.............................................................................................................11（九）注销税务登记............................................................................................................13（十）解除非正常户............................................................................................................15二、发票业务................................................................................................................................16三、申报征收................................................................................................................................26（一）申报方式申请....................................................................................................................26（二）申报征收办理流程............................................................................................................27（三）延期申报申请....................................................................................................................33四、纳税核定类............................................................................................................................39（一）个体工商户定期定额核定.................................................................................................39（二）所得税核定征收................................................................................................................40五、税前扣除类............................................................................................................................42（一）资产损失扣除....................................................................................................................42六、报批类减免税........................................................................................................................47（一）税费金减免...
