【正文】 ...........44 17．納稅人跨縣（區(qū)）遷 入 ...........................................................................................46 18．小規(guī)模雙定戶納稅人注銷登記 .................................................................................48 19．銀稅協(xié)議開通及維護(hù) ...............................................................................................50 20．非居民企業(yè)合同備案 ...............................................................................................52 【認(rèn)定管理】 .............................................................................. 55 21．稅種登記 ................................................................................................................55 22．納稅申報(bào)方式核定審批 ...........................................................................................57 【發(fā)票管理】 .............................................................................. 58 23．發(fā)票購領(lǐng) ................................................................................................................58 24．發(fā)票繳銷 ................................................................................................................60 25．普通發(fā)票代開 .........................................................................................................62 3 26．核準(zhǔn)發(fā)票領(lǐng)購資格（普通發(fā)票） .............................................................................64 27．發(fā)票丟失被盜報(bào)告 ..................................................................................................66 28．發(fā)票票種及用票量的調(diào)整 ........................................................................................68 29．專用發(fā)票代開 .........................................................................................................70 30．輔導(dǎo)期一般納稅人增購增值稅專用發(fā)票 ...................................................................72 31．丟失、被盜防偽稅控設(shè)備處理 .................................................................................74 32．金稅卡發(fā)行 .............................................................................................................75 33．金稅卡內(nèi)容變更 ......................................................................................................76 34．金稅卡、 IC 卡數(shù)據(jù)丟失需要進(jìn)行手工補(bǔ)采集開票信息 .............................................77 【證明管理】 .............................................................................. 78 35．外出經(jīng)營活動稅收管理證明 ....................................................................................78 36．外出經(jīng)營活動稅收管理證明繳銷 .............................................................................80 37．納稅證明 ................................................................................................................82 38．《開具紅字增值稅專用發(fā)票通知單》的開具 .............................................................84 39．丟失防偽稅控系統(tǒng)開具增值稅專用發(fā)票已抄報(bào)稅證明單開具 ...................................86 40．《葡萄酒購貨管理證明單》管理 ...............................................................................88 41．出口貨物退運(yùn)已辦結(jié)稅務(wù)證明（出口退稅證明） .....................................................90 42．補(bǔ)辦出口收匯核銷單證明（出口退稅證明） ............................................................92 43．來料加工貿(mào)易免稅證明（出口退稅證明） ...............................................................94 44．補(bǔ)辦出口貨物報(bào)關(guān)單證明（出口退稅證明） ............................................................96 45．出口貨物轉(zhuǎn)內(nèi)銷證明（出口退稅證明） ...................................................................98 46．出口商品退運(yùn)已補(bǔ)稅證明 ...................................................................................... 100 47．外貿(mào)企業(yè)進(jìn)料加工貿(mào)易免稅證明（出口退稅證明） ............................................... 102 48．代理出口貨物證明（出 口退稅證明） .................................................................... 104 49．補(bǔ)辦代理出口貨物證明（出口退稅證明） ............................................................. 106 50．代理進(jìn)口貨物證明 ................................................................................................ 108 51．申請出口貨物退（ 免）稅延期申報(bào)及延期開具代理出口貨物證明 .......................... 110 52．準(zhǔn)予免稅購進(jìn)出口卷煙證明（出口退稅證明） ...................................................... 112 53．代理出口未退稅證明 ............................................................................................. 114 54．出口企業(yè)出口含金產(chǎn)品免稅證明 ........................................................................... 116 55．外貿(mào)企業(yè)出口視同內(nèi)銷征稅貨物進(jìn)項(xiàng)稅額抵扣證明 ............................................... 118 56．服務(wù)貿(mào)易等項(xiàng)目對外支付稅務(wù)證明（除勞務(wù)事項(xiàng)） ............................................... 119 57．進(jìn)料加工貿(mào)易登記備案（適用于生產(chǎn)企業(yè)） .......................................................... 121 58．車輛購置稅完稅證明管理 ...................................................................................... 123 【稅收優(yōu)惠】 ............................................................................ 125 59．車輛購置稅減免稅（納稅人申請免稅） ................................................................. 125 60．增值稅優(yōu)惠備案 .................................................................................................... 128 61．消費(fèi)稅優(yōu)惠備案 .................................................................................................... 145 62．企業(yè)所得稅優(yōu)惠備案 ............................................................................................. 148 【申報(bào)征收】 ............................................................................ 186 63．定期定額個體工商戶定額執(zhí)行期結(jié)束后納稅分月匯總申報(bào) ..................................... 186 4 64．財(cái)務(wù)會計(jì)報(bào)表報(bào)送 ................................................................................................ 188 65．扣繳義務(wù)人申報(bào) .................................................................................................... 189 66．委托代征申報(bào) ....................................................................................................... 190 67．納稅人合并（分立）情況 報(bào)告 ............................................................................... 191 68．網(wǎng)絡(luò)申報(bào)開通 ....................................................................................................... 192 69．網(wǎng)絡(luò)認(rèn)證開通 ....................................................................................................... 193 70．開具《輔導(dǎo)期一般納稅人稽核結(jié)果通知書》 .....