3
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11110000000053778T
国家税务总局北京市朝阳区税务局
跨区域涉税事项报告
11110000000053778T3001030036000
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朝阳区税务局
110105000000
国家税务总局北京市朝阳区税务局
工作日，上午09:00-12:00，下午13:30-17:00
北京市朝阳区第一税务所：北京市朝阳区宏泰东街望京东园4区绿地中心5号楼综合窗口;北京市朝阳区第三税务所：（维修改造中）;北京市朝阳区第四税务所：北京市朝阳区西大望路甲12号B座综合窗口;北京市朝阳区政务服务中心：北京市朝阳区霄云路霄云里1号二层综合窗口
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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