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财务制度备案超过15天怎么办 -法律知识
释义
法律分析:
纳税人在领取营业执照后,应在30日内到当地主管税务机关办理税务登记手续。
法律依据:
《中华人民共和国税收征收管理法》 第十七条 从事生产、经营的纳税人应当按照国家有关规定,持税务登记证件,在银行或者其他金融机构开立基本存款帐户和其他存款帐户,并将其全部帐号向税务机关报告。
银行和其他金融机构应当在从事生产、经营的纳税人的帐户中登录税务登记证件号码,并在税务登记证件中登录从事生产、经营的纳税人的帐户帐号。
税务机关依法查询从事生产、经营的纳税人开立帐户的情况时,有关银
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更新时间:2025/12/16 7:27:56