1. 子情境 1-2 税收征收管理法认知 税务管理 税款征收 税务检查 税务行政复议 法律责任 主要内容

2. 一、税收法律关系 （一） 构成 权利主体 （双主体） 征税主体：各级税务机关、海关 纳税主体：法人、自然人、其它 组织 权利客体： 一般表现为征税对象 内容 （双主体的 权利义务） 纳税人权利：知情权、保密权、监督 权；申报方式选择权；多缴税款申请 退还权； 申请延期纳税权；享受税收 优惠权；索取税收凭证权等 14 项 纳税人义务：按税法规定办理税务登 记；进行纳税申报；依法缴纳税款； 接受税务检查；及时提供信息等 10 项。 税收法律关系是税法所确认和调整的，国家与 纳税人之间在税收分配过程中形成的权利义务关系。

3. 【例 1 － 1 】税收法律关系中的权利主体是指（ ）。 A. 征税方 B. 纳税方 C. 征纳双方 D. 税务机关 【解析】税收法律关系的权利主体是双主体，正确 答案应为 C. 征税主体权利：法规起草、税务管理 、税款征收、 税务检查、行政处罚等； 征税主体义务：向纳税人宣传、辅导税法，保密、回 避，办理税务登记、开具完税凭证、受理减免退税及 延期纳税申请，及时把征收的税款解缴国库，受理税 务行政复议等。

4. 二、税务管理 （一）税务登记 1. 税务登记范围 2. 申报登记程序 （时间、流程、 必备的资料） 1. 适用范围 2. 申报程序 工商变更登记之日 起 30 日内，申报办 理变更税务登记。 1. 适用范围 2. 申报程序 工商注销登记前 15 日内，申报办理注 销税务登记。若经 营地发生变化，应 在 30 日内向迁达地 申请办理税务登记 开业税务登记 停业税务登记外出经营报验登记 1. 停业登记。仅适用于实 行定期定额征收的个体户。 停业期不得超过一年。 2. 复业登记 1. 纳税人到外县 ( 市 ) 临时经营， 应办理 《外管证》。有效期 限为 30-180 日。 2. 证有效期满后 l0 日内缴销 变更税务登记 注销税务登记

5.  二、账簿、凭证管理  （ 1 ）设置账簿的范围  从事生产、经营的纳税人应自其领取工商营业执照之日起 15 日内按照国务院财政、税务部门的规定设置账簿，  （ 2 ）扣缴义务人应当自税收法律、行政法规规定的扣缴 义务发生之日起 10 日内，按照所代扣、代收的税种，分别 设置代扣代缴、代收代缴税款账簿。  2. 对纳税人财务会计制度及其处理办法的管理  从事生产、经营的纳税人应当自领取税务登记证件之日起 15 日内，将其财务、会计制度或者财务、会计处理办法和 会计核算软件报送税务机关备案。  3. 账簿、凭证的保存和管理  账簿、会计凭证、报表、完税凭证及其他有关资料应当保 存 10 年。

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