浙江省国家税务局办理涉税事项工作规程浙江省国家税务局办理涉税事项工作规程...................................................................................1第一章工作制度............................................................................................................................4第二章操作指南............................................................................................................................7一、登记管理..........................................................................................................................91．设立登记（单位纳税人）.........................................................................................92．设立登记（个体经营）...........................................................................................123．设立登记（临时经营）...........................................................................................154．重新税务登记...........................................................................................................185．变更登记...................................................................................................................206．停业登记...................................................................................................................227．复业登记...................................................................................................................248．注销税务登记...........................................................................................................259．税务登记验证、换证...............................................................................................2810．外埠经营登记.........................................................................................................3011．遗失税务证件报告.................................................................................................3212．证件重新发放.........................................................................................................3313．扣缴义务人登记.....................................................................................................3414．存款账户账号报告.................................................................................................3615．财务会计制度及核算软件备案报告.....................................................................3716．税务登记管辖权变更（纳税人跨县（区）迁出）.............................................3817．税务登记管辖权变更（纳税人跨县（区）迁入）.............................................4018．税种登记.................................................................................................................41二、认定管理........................................................................................................................4219．出口货物退（免）税认定.....................................................................................4220．出口货物退（免）税认定变更.............................................................................4521．出口货物退（免）税认定注销.............................................................................4722．增值税一般纳税人认定（非商贸企业）.............................................................4923．商贸企业申请认定增值税一般纳税人..........................................
