纳税指南纳税指南.................................................................................................................................................................1第一篇 税务登记...................................................................................................................................................3一、开业税务登记..............................................................................................................................3二、变更税务登记..............................................................................................................................4三、注销税务登记..............................................................................................................................4四、税务登记证件的使用..................................................................................................................5五、税务登记换证..............................................................................................................................5六、税务登记年检..............................................................................................................................6七、出口企业退（免）税登记..........................................................................................................7第二篇 税务管理...................................................................................................................................................8一、适用税种......................................................................................................................................8二、增值税一般纳税人认定..............................................................................................................8三、增值税一般纳税人资格年度检验..............................................................................................9四、纳税申报........................................................................................
