附件1纳税人涉税事项操作指引（用于纳税人）目录第一部分税务登记......................................7一、设立登记（单位纳税人）............................................7二、设立登记（个体经营）..............................................8三、设立登记（自然人）................................................8四、设立登记（临时经营）.............................................10五、重新税务登记.....................................................12六、变更登记.........................................................12七、停业登记.........................................................13八、复业登记.........................................................13九、注销登记.........................................................13十、外籍和港、澳、台人员注销登记.....................................14十一、扣缴义务人登记.................................................14十二、税务登记验证、换证登记.........................................15十三、外出经营报验登记...............................................15十四、遗失税务证件报告及证件重新发放.................................16十五、存款账户账号报告...............................................16十六、财务会计制度及核算软件备案报告.................................17十七、纳税人跨区（县）迁出...........................................18十八、纳税人跨区（县）迁入...........................................18第二部分发票管理.....................................19一、发票的领购.......................................................19（一）货运发票的领购.................................................19（二）建安发票的领购.................................................21（三）其它发票的领购.................................................22（四）发票用量、版别的调整...........................................24二、发票缴销.........................................................24三、发票丢失、被盗...................................................25四、税务机关代开发票.................................................27（一）货运发票.......................................................27（二）建筑业发票.....................................................28（三）其它发票.......................................................29五、《天津市饮食行业定额（有奖）发票》兑奖...........................31（一）消费者兑奖.....................................................31（二）垫付兑奖的饮食业经营者领取垫付奖金.............................32六、建筑业项目登记...................................................32七、冠名发票的管理...................................................33第三部分认定和证明管理................................34一、网上纳税申报方式核定审批.........................................34二、网上纳税申报方式注销审批.........................................35三、网上纳税申报方式变更审批.........................................35四、企业所得税征收方式鉴定...........................................36五、定期定额户申请核定（调整）纳税定额...............................36六、税务认定资格年审.................................................37七、外出经营活动税收管理证明.........................................37八、外出经营活动税收管理证明缴销.....................................38九、纳税证明.........................................................39十、中国居民身份证明.................................................
