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近日,国家税务总局发布有关通知,要求我国的国税局、地税局要联合办理税务登记。据介绍,联合办理税务登记是指纳税人只向一家税务机关申报办理税务登记,由受理税务机关核发一份代表国税局和地税局共同进行税务登记管理的税务登记证件。联合办理税务登记的工作范围包括两家税务机关共同管辖的纳税人新办税务登记、变更税务登记、注销税务登记、税务登记违章处理以及其他
Recently, the State Administration of Taxation issued a notice requiring China’s Internal Revenue Service and Local Taxation Bureau to jointly handle tax registration. According to reports, the joint registration of tax registration means that taxpayers only apply for tax registration to a taxation authority, and the tax authorities should issue a tax registration certificate that jointly administers tax registration on behalf of the IRS and the Inland Revenue Department. The scope of the joint tax registration includes the taxpayers jointly administered by the two tax authorities, the registration of new tax, the change of tax registration, the cancellation of tax registration, the tax registration violation handling and other