据税收征收管理法律制度的规定从事生产经营的纳税人应当自领取营业执照或-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	据税收征收管理法律制度的规定从事生产经营的纳税人应当自领取营业执照或
释义	法律主观：制定税收征收管理法的目的：为了加强税收征收管理，规范税收征收和缴纳行为，保障国家税收收入，保护纳税人的合法权益，促进经济和社会发展，制定本法。《中华人民共和国税收征收管理法》第1条
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