答复内容:<pclass="MsoNormal"style="margin:0cm0cm0pt;layout-grid-mode:char;text-indent:32pt;line-height:29pt;mso-line-height-rule:exactly"><fontsize="3"><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">根据《中华人民共和国税收征收管理法》、《</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt;mso-ansi-language:ZH-CN">山东省国家
税务局、山东省地方税务局联合办理税务
登记业务流程(试行)》规定,企业、企业在外地设立的分支机构和从事生产、经营的场所,个体工商户和从事生产、经营的事业单位,自领取营业执照起</span><spanlang="EN-US"style="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">30</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt;mso-ansi-language:ZH-CN">日内,持有关证件向税务机关申报办理税务登记。税务机关应当自收到之日起</span><spanlang="EN-US"style="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">30</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt;mso-ansi-language:ZH-CN">日内审核并发给
税务登记证件。以上规定以外的纳税人,除国家机关和个人外,应当自纳税义务发生之日起</span><spanlang="EN-US"style="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">30</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt;mso-ansi-language:ZH-CN">日内,持有关证件向所在地的主管税务机关申报办理税务登记。<o:p></o:p></span></font><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt"><fontsize="3">纳税人按所缴纳的流转税主体税种的归属,向相应主管税务机关申报办理税务登记,即以缴纳增值税为主的纳税人向主管国税机关申报办理;以缴纳营业税为主的纳税人向主管地税机关申报办理。<spanlang="EN-US"><o:p></o:p></span></font></span><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt"><fontsize="3">自<spanlang="EN-US">2008</span>年<spanlang="EN-US">1</span>月<spanlang="EN-US">1</span>日起,根据《办理纳税人涉税事项操作指南》规定,纳税人申报办理税务登记时应提供以下
资料:<spanlang="EN-US"><o:p></o:p></span></font></span><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><fontsize="3"><spanlang="EN-US"style="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">1</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">、《税务登记表(适用单位纳税人)》,<spanlang="EN-US">1</span>份(联合办证<spanlang="EN-US">2</span>份)<spanlang="EN-US"><o:p></o:p></span></span></font><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><fontsize="3"><spanlang="EN-US"style="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">2</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">、《房屋、土地、车船情况登记表》(联合办证需提供<spanlang="EN-US">2</span>份)<spanlang="EN-US"><o:p></o:p></span></span></font><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><fontsize="3"><spanlang="EN-US"style="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">3</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">.工商营业执照或其他核准执业证件原件及复印件<spanlang="EN-US"><o:p></o:p></span></span></font><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><fontsize="3"><spanlang="EN-US"style="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">4</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">.注册地址及生产、经营地址证明(产权证、租赁协议)原件及其复印件;如为自有房产,请提供产权证或买卖契约等合法的产权证明原件及其复印件;如为租赁的场所,请提供租赁协议原件及其复印件,出租人为自然人的还须提供产权证明的复印件;如生产、经营地址与注册地址不一致,分别提供相应证明<spanlang="EN-US"><o:p></o:p></span></span></font><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><fontsize="3"><spanlang="EN-US"style="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">5</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">.验资报告或评估报告原件及其复印件<spanlang="EN-US"><o:p></o:p></span></span></font><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><fontsize="3"><spanlang="EN-US"style="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">6</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">.组织机构统一代码证书副本原件及复印件<spanlang="EN-US"><o:p></o:p></span></span></font><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><fontsize="3"><spanlang="EN-US"style="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">7</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">.有关合同、章程、协议书复印件<spanlang="EN-US"><o:p></o:p></span></span></font><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><fontsize="3"><spanlang="EN-US"style="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">8</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">.法定代表人(负责人)居民身份证、护照或其他证明身份的合法证件原件及其复印件<spanlang="EN-US"><o:p></o:p></span></span></font><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><fontsize="3"><spanlang="EN-US"style="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">9</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">.纳税人跨县(市)设立的分支机构办理税务登记时,还须提供总机构的税务登记证(国、地税)副本复印件<spanlang="EN-US"><o:p></o:p></span></span></font><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><fontsize="3"><spanlang="EN-US"style="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">10</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">.改组改制企业还须提供有关改组改制的批文原件及其复印件<spanlang="EN-US"><o:p></o:p></span></span></font><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><fontsize="3"><spanlang="EN-US"style="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">11</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">.房屋产权证、土地使用证、机动车行驶证等证件的复印件<spanlang="EN-US"><o:p></o:p></span></span></font><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><fontsize="3"><spanlang="EN-US"style="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">12</span><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt">.汽油、柴油消费税纳税人还需提供:<spanlang="EN-US"><o:p></o:p></span></span></font><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt"><fontsize="3">(<spanlang="EN-US">1</span>)企业基本情况表<spanlang="EN-US"><o:p></o:p></span></font></span><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt"><fontsize="3">(<spanlang="EN-US">2</span>)生产装置及工艺路线的简要说明<spanlang="EN-US"><o:p></o:p></span></font></span><pclass="MsoNormal"style="margin:0cm0cm0pt;text-indent:21pt;line-height:29pt;mso-line-height-rule:exactly;mso-char-indent-count:2.0"><spanstyle="color:black;font-family:宋体;mso-bidi-font-size:10.5pt"><fontsize="3">(<spanlang="EN-US">3</span>)企业生产的所有油品名称、产品标准及用途<spanlang="EN-US"><o:p></o:p></span></font></span><spanlang="EN-US"style="font-size:10.5pt;color:black;font-family:宋体;mso-ansi-language:EN-US;mso-font-kerning:1.0pt;mso-bidi-font-family:'TimesNewRoman';mso-fareast-language:ZH-CN;mso-bidi-language:AR-SA">13</span><spanstyle="font-size:10.5pt;color:black;font-family:宋体;mso-ansi-language:EN-US;mso-font-kerning:1.0pt;mso-bidi-font-family:'TimesNewRoman';mso-fareast-language:ZH-CN;mso-bidi-language:AR-SA">.外商投资企业还需提供商务部门批复设立证书原件及复印件</span>