税务机关办理税务登记,一般都是以工商行政管理部门的营业执照为先决条件的,即有营业执照方可办理税务登记,无营业执照或办理临时营业执照的一般不办理税务登记,一律按临时经营对待,称之为临商.临时经营比个体工商业户情况更为复杂.从时间来说,有临时的一二个月、三五个月,也有常年的;从规模来说,有本小利微达不到起征点的,也有有相当规模的;从形式来说,有走村串巷、摆摊的,也有开门店,或利用偏僻的地方搞批发的,还有昼伏夜出经 Tax authorities for tax registration, are generally based on the business license of the administrative department for industry and commerce as a prerequisite, that is, a business license for tax registration, no business license or temporary business license for the general tax registration does not apply, all by temporary Business dealings, known as the Provisional business. Temporary business than individual businesses more complex situation. From time to time, a temporary one or two months, three or five months, but also perennial; from the scale, there are small There are also a considerable scale of profit micro up to the threshold, there are a considerable scale; from the form, there are villages around the village, stalls, there are also open stores, or the use of remote areas to engage in wholesale, as well as nocturnal through