税务登记与税务申报有什么区别？-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	税务登记与税务申报有什么区别？
释义	法律分析：税务登记和税务申报是税收管理的基本程序。税务登记是企业或个人完成税务登记证的发放和领取，申报是企业或个人履行纳税义务的过程。税务登记和申报都是纳税人应该履行的义务，但在时间和程序上有所不同。法律依据：《中华人民共和国税收征收管理法》第二十条纳税人应当按照规定进行税务登记。第三十六条纳税人应当按照法定期限向主管税务机关申报应纳税款和享受税收优惠的情况。第六十三条税务机关可以对纳税人的申报资料进行审核，如发现未申报、漏报、误报或者虚假申报的，可以依照法律法规的规定进行处罚。
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