3
10
11100000MB0223044J
国家税务总局北京市密云区税务局
两证整合个体工商户信息变更
11100000MB0223044J3001030034000
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密云区税务局
110118000000
第一税务所
国家税务总局北京市密云区税务局:法定工作日: 上午: 08:30 - 12:00; 下午: 12:00 - 17:30;
国家税务总局北京市密云区税务局:北京市密云区鼓楼东大街21号一层综合窗口
1、依据《税收征收管理法》第十六条 从事生产、经营的纳税人，税务登记内容发生变化的，自工商行政管理机关办理变更登记之日起三十日内或者在向工商行政管理机关申请办理注销登记之前，持有关证件向税务机关申报办理变更或者注销税务登记；《征管法实施细则》第十四条 纳税人税务登记内容发生变化的，应当自工商行政管理机关或者其他机关办理变更登记之日起３０日内，持有关证件向原税务登记机关申报办理变更税务登记。纳税人税务登记内容发生变化，不需要到工商行政管理机关或者其他机关办理变更登记的，应当自发生变化之日起３０日内，持有关证件向原税务登记机关申报办理变更税务登记。2、两证整合个体工商户信息发生变化的，应向市场监督管理部门申报信息变更，税务机关接收市场监管部门变更信息，经纳税人确认后更新系统内的对应信息。3、经纳税人申请，也可由税务机关发起变更。其中，纳税人名称、纳税人识别号、业主姓名、经营范围不能由税务机关发起。4、即时办结。5、无需报送资料。
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