3
10
11100000MB0223044J
国家税务总局北京市密云区税务局
跨区域涉税事项报告
11100000MB0223044J3001030036000
0
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密云区税务局
110118000000
第一税务所
密云区政务服务中心:法定工作日:8:30-17:30
密云区政务服务中心:北京市密云区新东路285号二层办税综合服务区综合受理窗口
1、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。（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）
2、纳税人跨省（自治区、直辖市和计划单列市）临时从事生产经营活动的，向机构所在地的税务机关填报《跨区域涉税事项报告表》（依据《国家税务总局关于明确跨区域涉税事项报验管理相关问题的公告》国家税务总局公告2018年第38号第一条）
3、机构所在地税务机关受理，发送给经营地税务机关。
4、纳税人合同延期的，既可向经营地的税务机关，也可向机构所在地的税务机关发起延期。
5、异地不动产转让和租赁业务不适用跨区域涉税事项管理相关的规定。
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