3
10
11100000K0000228X6
国家税务总局北京市通州区税务局
纳税人(扣缴义务人)身份信息报告
11100000K0000228X63001030035000
0
ddb2b2a2-6690-4383-829f-063ef5c788cd
4a9dca1c-27c0-403f-a202-f708798a1478
3
10
通州区税务局
110112000000
国家税务总局北京市通州区税务局
北京城市副中心政务服务中心:法定工作日: 上午: 09:00 - 12:00; 下午: 12:00 - 17:00; (延时服务时间: 工作日上午08:30 - 09:00; 下午17:00 - 17:30; 周六上午09:00 - 13:00; );国家税务总局通州区税务局第一税务所(办税服务厅):工作日上午 08:30-12:00,下午 13:30-17:00
北京城市副中心政务服务中心:北京市通州区新华东街48号二区(东南角)综合窗口
国家税务总局通州区税务局第一税务所(办税服务厅):北京市通州区玉桥西里71号综合窗口
1、扣缴义务人应当自扣缴义务发生之日起30日内,向所在地的主管税务机关申报办理扣缴税款登记,领取扣缴税款登记证件;税务机关对已办理税务登记的扣缴义务人,可以只在其税务登记证件上登记扣缴税款事项,不再发给扣缴税款登记证件。(依据《中华人民共和国税收征收管理实施法实施细则》第十三条)
2、从事生产、经营的纳税人,应办而未办工商营业执照,或不需办工商营业执照而需经有关部门批准设立但未经有关部门批准的(简称无照户纳税人),应当自纳税义务发生之日起30日内申报办理税务登记。税务机关对无照户纳税人核发临时税务登记证及副本,并限量供应发票。(依据《国家税务总局关于进一步完善税务登记管理有关问题的公告》(国家税务总局公告2011年第21号第一条)
3、不适用“多证合一”、“两证合一”的纳税人,满足一下情形的纳税人应办理纳税人(扣缴义务人)身份信息报告:(1)取得统一社会信用代码,但批准部门为除市场监督管理部门之外其他有关部门批准设立的(例如社会团体、律师事务所)
(2)因经营地址变更等原因,注销后恢复开业的;
(3)有独立的生产经营权、在财务上独立核算并定期向发包人或者出租人上交承包费或租金的承包承租人;
(4)境外企业再中国境内承包建筑、安装、装配、勘探工程和提供劳务的;
(5)从事生产经营的纳税人,应经有关部门批准设立但未经有关部门批准的;
(6)非境内注册居民企业收到居民身份认定书的;
(7)根据税收法律、行政法规的规定负有扣缴义务的扣缴义务人,应当办理扣缴税款登记的。
4、提供《纳税人<扣缴义务人>基础信息报告表》一式两份,法定代表人(负责人、业主)身份证件原件(查验);纳税人(扣缴义务人)身份信息发生变更,还应提供变更信息的有关资料或证明材料复印件1份。
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2^3^4^5^6^9
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