一、开户报告制度新《税收征管法实施细则》第十七条规定,“从事生产、经营的纳税人应当自开立基本存款账户或者其他存款账户之日起15日内,向主管税务机关书面报告其全部账号:发生变化的,应当自变化之日起15日内,向 First, the new account reporting system ”Tax Administration Law,“ the implementation of the provisions of Article XVII, ”engaged in the production and operation of taxpayers from the opening of the basic deposit accounts or other deposit accounts within 15 days from the date of the competent tax authorities in writing Report all of its accounts: changes have taken place within 15 days from the date of change