3
10
1110000000001850XA
国家税务总局北京市房山区税务局
税务注销即时办理
1110000000001850XA3001030050000
0
783cc1d2-7b18-4b6e-8536-dec887258a9b
d378f297-1e22-4c48-81bd-dd2bffa111e1
3
10
房山区税务局
110111000000
国家税务总局北京市房山区税务局
房山区政务服务中心:工作日，上午 9:00-12:00，下午13:30-17:00
房山区政务服务中心:北京市房山区长阳镇昊天北大街38号办税服务厅综合窗口
一、未办理过涉税事宜的纳税人，主动到税务机关办理清税的，税务机关可根据纳税人提供的营业执照即时出具清税文书。
二、经人民法院裁定宣告破产的纳税人，持人民法院终结破产程序裁定书向税务机关申请税务注销的，税务机关即时出具清税文书。
三、符合下列条件的纳税人在办理税务注销时，税务机关提供即时办结服务，采取“承诺制”容缺办理，即时出具清税文书：
（一）办理过涉税事宜但未领用发票、无欠税（滞纳金）及罚款的纳税人，主动到税务机关办理清税。
（二）对未处于税务检查状态、无欠税（滞纳金）及罚款、已缴销增值税专用发票及税控专用设备，且符合下列情形之一的纳税人。
1、纳税信用级别为 A 级和 B 级的纳税人；2、控股母公司纳税信用级别为 A 级的 M 级纳税人；3、省级人民政府引进人才或经省级以上行业协会等机构认定的行业领军人才等创办的企业；4、未纳入纳税信用级别评价的定期定额个体工商户；5、未达到增值税纳税起征点的纳税人。（来源：1.《中华人民共和国税收征收管理法》第十六条
2.《中华人民共和国税收征收管理法实施细则》第十五条
3.《税务登记管理办法》(国家税务总局令第7号公布，国家税务总局令第36号、第44号、第48号修改)第五章
4.《国家税务总局关于进一步优化办理企业税务注销程序的通知》(税总发〔2018〕149号)第二条
5.《国家税务总局关于深化“放管服”改革更大力度推进优化税务注销办理程序工作的通知》(税总发〔2019〕64号)第一条
6.《市场监管总局 国家税务总局关于进一步完善简易注销登记便捷中小微企业市场退出的通知》（国市监注发〔2021〕45号））
材料要求：资料齐全、填写内容完整
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2
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办件承诺办结时限说明：（一）税务机关受理之日即时办结。若在核查检查过程中发生以下情形的，办理时限中止，待相关事项办理完毕后方可继续办理注销事宜，办理时限继续计算：1.发生涉嫌偷逃骗抗税或虚开发票等重大事项的；2.需要进行特别纳税调整的；3.国家税务总局规定的注销办理时限中止情形。 （二）对未处于税务检查状态、无欠税（滞纳金）及罚款、已缴销增值税专用发票及税控专用设备，且符合下列情形之一的纳税人，税务机关提供即时办结服务，采取“承诺制”容缺办理，即：纳税人在办理税务注销时，若资料不齐，可在其作出承诺后，税务机关及时出具清税文书。 (1)纳税信用级别为A级和B级的纳税人; (2)控股母公司纳税信用级别为A级的M级纳税人; (3)省级人民政府引进人才或经省级以上行业协会等机构认定的行业领军人才等创办的企业; (4)未纳入纳税信用级别评价的定期定额个体工商户; (5)未达到增值税纳税起征点的纳税人。（承诺时限为办理流程中“审查与决定”环节的计时时限）
办件承诺办结时限说明：
（一）税务机关受理之日即时办结。若在核查检查过程中发生以下情形的，办理时限中止，待相关事项办理完毕后方可继续办理注销事宜，办理时限继续计算：1.发生涉嫌偷逃骗抗税或虚开发票等重大事项的；2.需要进行特别纳税调整的；3.国家税务总局规定的注销办理时限中止情形。 （二）对未处于税务检查状态、无欠税（滞纳金）及罚款、已缴销增值税专用发票及税控专用设备，且符合下列情形之一的纳税人，税务机关提供即时办结服务，采取“承诺制”容缺办理，即：纳税人在办理税务注销时，若资料不齐，可在其作出承诺后，税务机关及时出具清税文书。 (1)纳税信用级别为A级和B级的纳税人; (2)控股母公司纳税信用级别为A级的M级纳税人; (3)省级人民政府引进人才或经省级以上行业协会等机构认定的行业领军人才等创办的企业; (4)未纳入纳税信用级别评价的定期定额个体工商户; (5)未达到增值税纳税起征点的纳税人。（承诺时限为办理流程中“审查与决定”环节的计时时限）
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