国税办税手册（2013）目录国税办税手册.......................................................................................................................1（2013）.............................................................................................................................1一、登记管理..........................................................................................................................71、设立登记（单位纳税人）.........................................................................................72、设立登记（个体经营）.............................................................................................93、设立登记（一般临时经营）...................................................................................114、设立登记（货物运输业临时登记）.......................................................................145、重新税务登记...........................................................................................................166、变更登记..................................................................................................................177、停业登记..................................................................................................................228、复业登记..................................................................................................................239、注销税务登记...........................................................................................................2410、税务登记验证、换证.............................................................................................2711、外埠经营登记.........................................................................................................2812、遗失税务证件报告.................................................................................................2913、证件重新发放.........................................................................................................3014、扣缴义务人登记.....................................................................................................3115、存款账户账号报告.................................................................................................3316、《“一户通”扣款协议书》签署.........................................................................3417、财务会计制度及核算软件备案报告.....................................................................3518、税务登记管辖权变更（纳税人跨县（区）迁出）.............................................3719、税务登记管辖权变更（纳税人跨县（区）迁入）.............................................3820、税务登记管辖权变更（纳税人杭州市城区内迁移）.........................................4021、税种登记（一般类型）.........................................................................................4122、税种登记（“营改增”纳税人）.........................................................................4223、基金种类登记（废弃电器电子产品处理基金）.................................................4324、缴费信息登记（文化事业建设费）.....................................................................45二、认定管理........................................................................................................................4625、增值税一般纳税人认定（小型商贸批发企业除外）（含“营改...
