店不开了烟草证怎么办？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	店不开了烟草证怎么办？
释义	法律分析：按照现行工商规定，应予先注销税务登记证后，才可依法办理注销营业执照，这是一般的法定流程；请予先核实该个体户是否已依法注销营业执照；通常情况下，如税务登记证未予依法办理注销的，相应纳税人仍纳入于税务系统中，由主管税务机关进行征管，如未予依法进行税务申报等法定执行事项的，将会产生相应的处罚等税务处理。法律依据：《烟草专卖许可证管理办法实施细则》第二十四条持证人在许可证有效期限内不再从事生产经营活动的，应当及时提出歇业申请。
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