全國稅務機關納稅服務設計標準規(guī)范設計

1、_全國稅務機關納稅服務規(guī)范（2.3版）2015年11月_1.7.3—019《外出經(jīng)營活動稅收管理證明》繳銷.........................................361.8非正常戶處理.......................................................................................................381.8.1—020非

2、正常戶解除................................................................................381.9“三證合一、一照一碼”事項.....................................................................…..401.9.1—243補充信息采集............................

3、....................................................401.9.2—244信息變更……................................................................................421.9.3—245開具清稅證明......................................................

4、..........................432稅務認定規(guī)范..................................................................................................................472.1增值稅一般納稅人資格登記......................................................

5、.........................472.1.1—021增值稅一般納稅人資格登記..........................................................472.1.2—022增值稅一般納稅人資格認定（達到標準）（事項取消）..........482.1.3—023選擇按小規(guī)模納稅人納稅...............................................

6、...............482.2征收方式認定.......................................................................................................502.2.1—024增值稅一般納稅人選擇簡易辦法計算繳納增值稅......................502.2.2—025對納稅人變更納稅定額的核準.............

7、.........................................512.2.3—026印花稅核定調整或取消..................................................................522.3稅收優(yōu)惠資格備案...............................................................................

8、................552.3.1—027安置殘疾人就業(yè)增值稅即征即退資格備案..................................552.3.2—028軟件企業(yè)增值稅即征即退資格備案..............................................562.3.3—029資源綜合利用增值稅即征即退資格備案......................................562

9、.3.4—030黃金交易期貨增值稅即征即退資格備案......................................572.3.5—031飛機維修勞務增值稅即征即退資格備案......................................582.3.6—032大型水電企業(yè)增值稅即征即退資格備案......................................592.3.7—033光伏發(fā)電增值稅即征即退資格備

10、案..............................................602.3.8—034管道運輸服務增值稅即征即退資格備案......................................602.3.9—035部分地區(qū)國內貨物運輸服務、倉儲服務和裝卸搬運服務增值稅即征即退資格備案.............................................................