【正文】 ..........................................101. 用戶管理 ......................................................................................................102. 角色管理 ......................................................................................................102. 信息交換 ..............................................................................................................103. 事項(xiàng)通知 ......................................................................................................103. 通知?jiǎng)?chuàng)建 ..............................................................................................103. 通知查閱 ..............................................................................................104. 規(guī)則建設(shè) ......................................................................................................105. 信息發(fā)布 ..............................................................................................106. 信息反饋 ..............................................................................................106. 信息查詢 ..............................................................................................106. 質(zhì)量論壇 ......................................................................................................107. 信息維護(hù) ......................................................................................................1076 / 231. 國稅數(shù)據(jù)質(zhì)量規(guī)則建設(shè)要求 ...............................................................................107. 稅務(wù)登記表的填表日期，發(fā)證日期邏輯錯(cuò)誤 ....................................107. 法定代表人及證件錄入錯(cuò)誤 ................................................................107. 財(cái)務(wù)負(fù)責(zé)人、辦稅人員及證件錄入錯(cuò)誤 ............................................108. 稅務(wù)登記表電話號碼錄入錯(cuò)誤 ............................................................108. 生產(chǎn)經(jīng)營期起止、籌建期起止錄入錯(cuò)誤 ............................................108. 工商登記機(jī)關(guān)及相應(yīng)內(nèi)容錄入錯(cuò)誤 ....................................................108. 工商營業(yè)執(zhí)照和稅務(wù)登記表類型監(jiān)控 ................................................108. 外資企業(yè)中無投資方信息或投資方無外方信息 ................................108. 個(gè)體稅務(wù)登記號碼與業(yè)主身份證號碼不一致 ....................................109. 稅務(wù)登記中未錄入主管稅務(wù)官員、街道鄉(xiāng)鎮(zhèn)項(xiàng)目 ..................109. 生產(chǎn)經(jīng)營地址、注冊地址不符合要求的納稅人 ..............................109. 稅務(wù)登記經(jīng)營范圍檢測 ..............................................................109. 合資合作企業(yè)投資方中無中方信息 ..........................................109. 受理停業(yè)申請的納稅人應(yīng)為定期定額征收的個(gè)體戶 ..............109. 連續(xù)停業(yè)時(shí)間超過一年 ..............................................................110. 外出經(jīng)營證明期限過長 ..............................................................110. 外出經(jīng)營證明長期未核銷 ..........................................................110. 非正常戶法人存在正常登記 ......................................................110. 停業(yè)戶業(yè)務(wù)狀態(tài)異常 ..................................................................110. 納稅人投資比例錯(cuò)誤 ..................................................................110. 單位納稅人法定代表人與財(cái)務(wù)負(fù)責(zé)人相同 ..............................110. 稅務(wù)登記證件處理不及時(shí) ..........................................................111. 稅務(wù)登記中主行業(yè)與明細(xì)行業(yè)不符 ..........................................111. 稅種核定中登記注冊類型與預(yù)算科目不符 ..............................111. 單位納稅人識別號后 9 位與組織機(jī)構(gòu)代碼不符 ......................111. 登記信息中海關(guān)代碼信息錄入錯(cuò)誤 ..........................................111. 注冊為公司的注冊資本未達(dá)到規(guī)定標(biāo)準(zhǔn) ..................................111. 稅種登記中申報(bào)期限、繳款期限、納稅期限錄入錯(cuò)誤 ............111. 無增值稅稅種登記的一般納稅人 ................................................112. 繳納增值稅但未核定增值稅企業(yè)類型的納稅人 ........................112. 稅種登記中預(yù)算分配比例核定錯(cuò)誤 ............................................112. 稅種登記有效期起止核定錯(cuò)誤 ....................................................112. 開業(yè)狀態(tài)的納稅人（個(gè)體戶除外）無稅種登記信息 ................112. 征收品目核定為商業(yè) 6％的納稅人 .............................................113. 征收品目核定為商業(yè) 6%或 4%的一般納稅人 ............................113. 行業(yè)與品目對應(yīng)關(guān)系不一致 ........................................................113. 稅種登記中征收品目與征收率對應(yīng)關(guān)系錯(cuò)誤 ..........................113. 稅種登記中增值稅企業(yè)類型與征收品目不符 ..........................113. 稅種登記中無征收品目信息 ......................................................113. 小規(guī)模納稅人存在不同征收率的征收品目 ..............................113. 所得稅稅種登記有效期晚于流轉(zhuǎn)稅有效期起 ..........................114. 稅種核定中有效期日期交叉異常 ..............................................114. 不應(yīng)核定而核定了企業(yè)所得稅的納稅人 ....................................1147 / 231. 一般納稅人認(rèn)定的有效期起止錯(cuò)誤 ............................................114. 輔導(dǎo)期納稅人認(rèn)定期限錯(cuò)誤 ......................................................114. 資格認(rèn)定文書時(shí)間交叉 ..............................................................114. 一般納稅人申請類型錯(cuò)誤 ............................................................115. 定稅清冊與稅種登記中征收品目核定不一致 ............................115. 征收方式核定錯(cuò)誤的納稅人 ........................................................115. 定稅清冊的有效期起止錯(cuò)誤 ........................................................115. 核定征收企業(yè)所得稅應(yīng)稅所得率監(jiān)控 ........................................115. 企業(yè)所得稅征收方式異常 ..........................................................115. 認(rèn)定防偽稅控資格無一般納稅人資格 ......................................115. 匯總納稅總分機(jī)構(gòu)所得稅采取核定征收 ..................................116. 開票、上解、入庫時(shí)間邏輯錯(cuò)誤的稅票信息 ............................116. 申報(bào)時(shí)未錄入企業(yè)財(cái)務(wù)報(bào)表 ........................................................116. 征收信息中行業(yè)與品目不符 ........................................................116. 征收信息中預(yù)算科目、分配比例、收款國庫與稅種登記不符 116. 未及時(shí)匯總的完稅證信息 ............................................................116. 預(yù)算分配比例檢測 ........................................................................117. 行為罰款的預(yù)算分配比例、預(yù)算科目錯(cuò)誤 ................................117. 先征后退減免原因錯(cuò)誤 ................................................................117. 提退信息中項(xiàng)目錯(cuò)誤 ....................................................................117. 小規(guī)模代開發(fā)票預(yù)繳稅額大于申報(bào)稅額 ..................................118. 未錄入附表一、二的增值稅一般納稅人 ..................................118. 一般納稅人申報(bào)表主表表內(nèi)邏輯關(guān)系正確性檢查 ..................118. 消費(fèi)稅申報(bào)表間邏輯關(guān)系正確性檢查 .........................