第1页共76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76页纳税指南纳税指南.................................................................................................................................................................1第一篇税务登记...................................................................................................................................................3一、开业税务登记..............................................................................................................................3二、变更税务登记..............................................................................................................................4三、注销税务登记..............................................................................................................................4四、税务登记证件的使用..................................................................................................................5五、税务登记换证..............................................................................................................................5六、税务登记年检..............................................................................................................................6七、出口企业退（免）税登记..........................................................................................................7第二篇税务管理...................................................................................................................................................8一、适用税种......................................................................................................................................8二、增值税一般纳税人认定..............................................................................................................8三、增值税一般纳税人资格年度检验..............................................................................................9四、纳税申报......................................................................................................................................9五、本市纳税人外出经营需办理的手续........................................................................................11六、定期定额管理............................................................................................................................11七、出口退（免）税申报................................................................................................................12八、票据管理....................................................................................................................................13九、纳税人纳税信用等级分类管理................................................................................................18十、金税工程....................................................................................................................................19第三篇税收征收.................................................................................................................................................22一、流转税........................................................................................................................................22二、所得税...................................................................
