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...............................................................................27三、地方税...............................................................................33四、车辆购置税.......................................................................37五、农税...................................................................................38六、规费征收...........................................................................41七、其他...................................................................................42第四篇税收优惠.................................................................................47一、各种税收优惠政策...........................................................47二、民政福利企业税收政策咨询...........................................56三、下岗失业人员再就业税收政策咨询...............................57第五篇税收检查.................................................................................59一、税务机关行政执法的依据...............................................59二、税务稽查...........................................................................59三、税务违法违章的处罚.......................................................60第六篇税收政务.................................................................................63一、纳税人、扣缴义务人的权利和义务...............................63二、税务机关的权利和义务...................................................
