全國稅務(wù)機(jī)關(guān)納稅服務(wù)設(shè)計(jì)標(biāo)準(zhǔn)規(guī)范設(shè)計(jì)

1、_全國稅務(wù)機(jī)關(guān)納稅服務(wù)規(guī)范（2.3版）2015年11月_1.7.3—019《外出經(jīng)營活動(dòng)稅收管理證明》繳銷.........................................361.8非正常戶處理.......................................................................................................381.8.1—020非

2、正常戶解除................................................................................381.9“三證合一、一照一碼”事項(xiàng).....................................................................…..401.9.1—243補(bǔ)充信息采集............................

3、....................................................401.9.2—244信息變更……................................................................................421.9.3—245開具清稅證明......................................................

4、..........................432稅務(wù)認(rèn)定規(guī)范..................................................................................................................472.1增值稅一般納稅人資格登記......................................................

5、.........................472.1.1—021增值稅一般納稅人資格登記..........................................................472.1.2—022增值稅一般納稅人資格認(rèn)定（達(dá)到標(biāo)準(zhǔn)）（事項(xiàng)取消）..........482.1.3—023選擇按小規(guī)模納稅人納稅...............................................

6、...............482.2征收方式認(rèn)定.......................................................................................................502.2.1—024增值稅一般納稅人選擇簡易辦法計(jì)算繳納增值稅......................502.2.2—025對納稅人變更納稅定額的核準(zhǔn).............

7、.........................................512.2.3—026印花稅核定調(diào)整或取消..................................................................522.3稅收優(yōu)惠資格備案...............................................................................

8、................552.3.1—027安置殘疾人就業(yè)增值稅即征即退資格備案..................................552.3.2—028軟件企業(yè)增值稅即征即退資格備案..............................................562.3.3—029資源綜合利用增值稅即征即退資格備案......................................562

9、.3.4—030黃金交易期貨增值稅即征即退資格備案......................................572.3.5—031飛機(jī)維修勞務(wù)增值稅即征即退資格備案......................................582.3.6—032大型水電企業(yè)增值稅即征即退資格備案......................................592.3.7—033光伏發(fā)電增值稅即征即退資格備

10、案..............................................602.3.8—034管道運(yùn)輸服務(wù)增值稅即征即退資格備案......................................602.3.9—035部分地區(qū)國內(nèi)貨物運(yùn)輸服務(wù)、倉儲服務(wù)和裝卸搬運(yùn)服務(wù)增值稅即征即退資格備案.............................................................