最新深圳市地税局注销税务登记规程.doc

of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of t验原件〕；
〔六〕纳税人有应税房产、土地、车船的，应提供主管部门出具已办理过户或注销的证明复印件〔验原件〕。
三、办理注销税务登记的程序
〔一〕简易程序
：〔1〕实行定期定额征收的纳税人；〔2〕特殊税务登记中的临时开票纳税人。
：在所有资料齐全，手续完备、未发现问题的前提下，当日完成。
：
〔1〕综合效劳岗受理审核。核对纳税人是否按要求提交有关资料；审核前置程序是否已办结；确定采用简易程序办理注销登记,并在?注销税务登记申请表?上加具意见。经综合效劳岗审核资料齐全、手续完备，应即时给予办理注销。经审核资料不齐、手续不全的，应退回纳税人的申请，并告知原因。
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
〔2〕注销核准。综合效劳岗在?注销税务登记申请表?上加具同意注销意见，并将内容录入系统，打印税务登记注销证明交纳税人，收回税务登记证件。
〔3〕资料归档。综合效劳岗将收取的纳税人资料按?税收征管档案管理方法?的要求收集、整理成册移送区局办公室，并按规定归档。
〔二〕审核程序
：适用审核程序申报办理注销税务登记的纳税人，包括查账征收纳税人、特殊税务登记纳税人〔除临时开票纳税人〕以及单定征收纳税人〔只需适用以下任一条件即可〕。
〔1〕已经汇总缴纳流转税的所有分支机构；
〔2〕以缴纳增值税或消费税为主，且企业所得税由国税局控管的纳税人；
〔3〕经确认近3年〔含当年，以下同〕无经营收入又未购领或使用地税发票的纳税人；
〔4〕单定征收的纳税人；
〔5〕特殊税务登记纳税人〔临时开票纳税人除外〕；
〔6〕上一年度缴纳地方各税在10万元〔不含10万元，以下同〕以下的纳税人；
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water sources in rural area