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外管证怎么核销
释义
法律分析:纳税人应当在外管证有效期届满后10日内,持外管证回原税务登记地税务机关办理“外管证”缴销手续。
法律依据:《中华人民共和国税收征收管理法实施细则》第二十一条 从事生产、经营的纳税人到外县(市)临时从事生产、经营活动的,应当持税务登记证副本和所在地税务机关填开的外出经营活动税收管理证明,向营业地税务机关报验登记,接受税务管理。
从事生产、经营的纳税人外出经营,在同一地累计超过180天的,应当在营业地办理税务登记手续。
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更新时间:2026/5/23 15:13:58