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问题
申请办理开业税务登记纳税人要提交哪些材料?
释义
律师分析:
1.《税务登记表》一式三份.《房屋、土地、车船情况登记表》一份(提交地税).《企业所得税纳税鉴定表》一式三份(非企业所得税纳税人除外,提交国税).《办税人员备案表》一式两份
【法律依据】:
《中华人民共和国税收征收管理法》 第二十八条 税务机关依照法律、行政法规的规定征收税款,不得违反法律、行政法规的规定开征、停征、多征、少征、提前征收、延缓征收或者摊派税款。 农业税应纳税额按照法律、行政法规的规定核定。
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更新时间:2026/4/10 16:37:16