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广东省地方税务局职权运行流程图
打印本页发表时间: 2017-07-19 15:06 浏览次数:信息来源: 广东省地方税务局 字号:


一、行政许可

对纳税人延期申报的核准/对纳税人延期缴纳税款的核准

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/db1e5b9bcbfe4e60959a537cf2cbfc2a.gif

二、行政处罚

(一)税务行政处罚简易(当场作出处罚决定)程序

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/f91f0e2cb8e64fec8be711c8294c95f4.gif

(二)税务行政处罚一般程序

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/a49cdfe2cc8e411db1d77f996ce4d958.gif

三、行政强制

(一)查封、扣押商品、货物或者其他财产

 http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/f4e79a7801a442179d0c6542c2706825.gif

 

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/38951b60d55f4e94951f3fb1b62a6b95.gif

(二)冻结存款

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/c89ca2513cf24b0c9d2219237e08ed05.gif

(三)通知出境管理机关阻止欠税人出境

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/edf526ba050644bb9eb4e6b2819b53d6.gif

(四)先行登记保存证据

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/b41174692c69482384711a625862ed79.jpg

(五)加处罚款

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/90d87ca391a54e09b55c2edbe3c075a5.gif

(六)划拨存款

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/51ec8470131b4111b6c41af7b58484a0.gif

(七)拍卖、变卖商品、货物或者其他财产

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/75fb9f0f97c0446f8ac8270aad763b44.gif

四、行政征收

(一)税款征收(含加收滞纳金)

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/da703cd34de146e68d84f77a94d728b6.gif

(二)规费征收

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/ce7e023c6c5f4c2ab8c8a3a1c70cbf00.gif

(三)核定应纳税额

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/73b624bac8234c64b488d3acae704311.gif

(四)核定社会保险费

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/7eafceca2de04152b3d94c72916e5e5b.jpg

(五)特别纳税调整和加收利息

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/17141b54d9604a1ca2588088b7f62262.jpg

(六)多缴税款退(抵)税

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/59e5d56126e3487ea8846a4cf8a334d1.jpg

(七)企业所得税优惠

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/3fd8499ebdac4df2bedb005a303a390a.gif

五、行政检查

(一)税务检查

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/48a4f495ca4c4c32ac590c294696d574.gif

(二)社会保险费检查

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/7b2080e978b242138c156c09761f9735.jpg

六、行政确认

(一)境外注册中资控股企业依据实际管理机构标准认定为居民企业

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/71cea9e0fd2942918d633acc695e134a.gif

(二)非正常户认定

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/906ce7d30e2f4563910cb55badea6737.gif

(三)对纳税担保的确认

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/0f8a376ac0674747856e30f41e533517.gif

七、行政奖励

 

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/db96afb4e0cc43d78978f350b3a7c276.gif

八、其他

(一)纳税信用管理

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/c96ce2476c554ca887fbd1a97237896c.gif

(二)纳税评估

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/8ab1a5d1fc8949dd86e858d49b6e7c82.gif

(三)欠税公告

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/d55398a53aad447dbe5284075665432f.gif

(四)涉税检举管理

 

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/c57b30f5a7994f6b9e4b6deaa4c58287.gif

(五)定点联系企业税收风险管理工作

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/cab5c3d97ae8450a82d10259895fd70b.gif

(六)省直社保费延期缴费审批

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/b1665607b27449bdaee5189a00394e03.gif

(七)行政复议

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/7c38dc22bcd64c6fab916623fba50134.gif

(八)收缴或停供发票

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/5296e1676f5b4bffba865a306b2b7df4.gif

(九)税收优先权

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/cf8f66b886104d918aff7405d0a218ce.gif

(十)代位权、撤销权

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/6afbb17bf485499e8531b3ccc6a6e325.gif

(十一)委托代征

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/c228acec71db416b98f41b44ba39798f.gif

(十二)开具清税证明

http://www.gdltax.gov.cn/gdsite/portal/gdsite/2017-02/08/3PGPYXM3309F30PPW59BPHVLGGNZM1JO/images/5a29c4963ff343c59b5d283c40c5eff0.jpg

 

 


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