1全国税务机关纳税服务规范（2.3版）2015年11月2目录1税务登记规范....................................................................................................................11.1设立登记.................................................................................................................11.1.1—001单位纳税人设立登记........................................................................11.1.2—002个体经营纳税人设立登记................................................................31.1.3—003临时经营纳税人设立登记................................................................51.1.4—004自然人纳税人登记............................................................................61.1.5—005扣缴税款登记....................................................................................81.2变更登记...............................................................................................................101.2.1—006变更登记（涉及税务登记证件内容变化）..................................101.2.2—007变更登记（不涉及税务登记证件内容变化）..............................121.2.3—008纳税人跨县（区）迁出..................................................................131.2.4—009纳税人跨县（区）迁入..................................................................151.3停复业登记...........................................................................................................171.3.1—010停业登记..........................................................................................171.3.2—011复业登记..........................................................................................181.4注销登记...............................................................................................................211.4.1—012注销登记（单位及查账征收个体工商户）..................................211.4.2—013注销登记（定期定额个体工商户）..............................................231.5遗失补办...............................................................................................................271.5.1—014税务登记证件遗失补办..................................................................271.6报告备案登记.......................................................................................................291.6.1—015存款账户账号报告..........................................................................291.6.2—016财务会计制度及核算软件备案报告..............................................311.7报验登记...............................................................................................................331.7.1—017《外出经营活动税收管理证明》开具..........................................331.7.2—018外出经营报验登记..........................................................................341.7.3—019《外出经营活动税收管理证明》缴销..........................................361.8非正常户处理.......................................................................................................381.8.1—020非正常户解除.................................................................................381.9“三证合一、一照一码”事项.....................................................................…..401.9.1—243补充信息采集................................................................................401.9.2—244信息变更…….....................
