{"text_format":"3","workbook":"xls","n_sheets":2,"sheets":["单个办理事项","并联办理事项"],"not_rendered":{"external_links":1,"defined_names":1},"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"单个办理事项","index":0,"n_rows":152,"n_cols":3,"rows_kept":152,"merged":[[1,0,1,2],[3,1,44,1],[45,1,60,1],[61,1,110,1],[111,1,114,1],[115,1,117,1],[118,1,125,1],[126,1,133,1],[134,1,143,1],[145,1,146,1],[147,1,151,1]],"flags":["formulas_cached_only"]}
["附件"]
["国家税务总局湖南省税务局办税事项“最多跑一次”清单\n（单个办理事项）"]
["序号","事项分类","事项名称"]
[1,"信息报告类","一照一码户登记信息确认"]
[2,null,"两证整合个体工商户登记信息确认"]
[3,null,"一照一码户信息变更"]
[4,null,"两证整合个体工商户信息变更"]
[5,null,"纳税人（扣缴义务人）身份信息报告"]
[6,null,"自然人自主报告身份信息"]
[7,null,"扣缴义务人报告自然人身份信息"]
[8,null,"解除相关人员关联关系（主张身份证件被冒用于登记为财务负责人和其他办税人员的）"]
[9,null,"税务证件增补发"]
[10,null,"存款账户账号报告"]
[11,null,"财务会计制度及核算软件备案报告"]
[12,null,"银税三方（委托）划缴协议"]
[13,null,"跨区域涉税事项报告"]
[14,null,"跨区域涉税事项报验"]
[15,null,"跨区域涉税事项信息反馈"]
[16,null,"增值税一般纳税人登记"]
[17,null,"选择按小规模纳税人纳税的情况说明"]
[18,null,"一般纳税人转登记小规模纳税人"]
[19,null,"货物运输业小规模纳税人异地代开增值税专用发票备案"]
[20,null,"增值税适用加计抵减政策声明"]
[21,null,"农产品增值税进项税额扣除标准备案"]
[22,null,"软件和集成电路产业企业所得税优惠事项资料报告"]
[23,null,"软件产品增值税即征即退进项分摊方式资料报送与信息报告"]
[24,null,"欠税人处置不动产或大额资产报告"]
[25,null,"纳税人合并分立情况报告"]
[26,null,"停业登记"]
[27,null,"复业登记"]
[28,null,"个人所得税递延纳税报告"]
[29,null,"科技成果转化暂不征收个人所得税备案"]
[30,null,"个人所得税分期缴纳报告"]
[31,null,"个人所得税抵扣情况报告"]
[32,null,"合伙制创业投资企业单一投资基金核算方式报告"]
[33,null,"企业所得税汇总纳税信息报告"]
[34,null,"核定征收企业所得税重大变化报告"]
[35,null,"综合税源信息报告"]
[36,null,"增量房房源信息报告"]
[37,null,"建筑业项目报告"]
[38,null,"注销建筑业项目报告"]
[39,null,"不动产项目报告"]
[40,null,"注销不动产项目报告"]
[41,null,"房地产税收一体化信息报告"]
[42,null,"税收统计调查数据采集"]
[43,"发票办理类","发票票种核定，符合以下条件之一：\n（1）申请份数不超过25份且单份最高开票限额不超过10万元的增值税普通发票和增值税专用发票；\n（2）申请发票份数不超过25份且单份最高开票限额不超过100万元的机动车销售统一发票、二手车销售统一发票；\n（3）申请份数不超过100份且单份发票最高开票限额不超过1万元的增值税电子普通发票、增值税普通发票（卷票）；\n（4）申请定额(票面金额合计不超过10万元)、医疗普通发票。"]
[44,null,"增值税专用发票（增值税税控系统）最高开票限额审批（不超过10万元）"]
[45,null,"发票领用"]
[46,null,"发票认证"]
[47,null,"发票验（交）旧"]
[48,null,"发票缴销"]
[49,null,"增值税税控系统专用设备初始发行"]
[50,null,"增值税税控系统专用设备变更发行"]
[51,null,"增值税税控系统专用设备注销发行"]
[52,null,"代开增值税专用发票"]
[53,null,"代开增值税普通发票"]
[54,null,"代开发票作废"]
[55,null,"存根联数据采集"]
[56,null,"红字增值税专用发票开具申请"]
[57,null,"发票遗失、损毁报告"]
[58,null,"发票真伪鉴定"]
[59,"申报纳税类","增值税一般纳税人申报"]
[60,null,"增值税小规模纳税人申报"]
[61,null,"增值税预缴申报"]
[62,null,"原油天然气增值税申报"]
[63,null,"航空运输企业年度清算申报"]
[64,null,"消费税申报"]
[65,null,"车辆购置税申报"]
[66,null,"居民企业（查账征收）企业所得税月（季）度申报"]
[67,null,"居民企业（核定征收）企业所得税月（季）度申报"]
[68,null,"居民企业（查账征收）企业所得税年度申报"]
[69,null,"居民企业（核定征收）企业所得税年度申报"]
[70,null,"清算企业所得税申报"]
[71,null,"居民综合所得个人所得税年度自行申报"]
[72,null,"经营所得个人所得税月（季）度申报"]
[73,null,"经营所得个人所得税年度申报"]
[74,null,"多处经营所得个人所得税汇总年度申报"]
[75,null,"居民其他分类所得个人所得税自行申报"]
[76,null,"非居民个人所得税自行申报"]
[77,null,"限售股转让所得个人所得税清算申报"]
[78,null,"房产税申报"]
[79,null,"城镇土地使用税申报"]
[80,null,"土地增值税预征申报"]
[81,null,"房地产项目尾盘销售土地增值税申报"]
[82,null,"其他情况土地增值税申报"]
[83,null,"耕地占用税申报"]
[84,null,"资源税申报"]
[85,null,"契税申报"]
[86,null,"印花税申报"]
[87,null,"车船税申报"]
[88,null,"烟叶税申报"]
[89,null,"环境保护税申报"]
[90,null,"附加税（费）申报"]
[91,null,"定期定额户自行申报"]
[92,null,"定期定额户简易申报"]
[93,null,"通用申报（税及附征税费）"]
[94,null,"房产交易申报"]
[95,null,"委托代征报告"]
[96,null,"印花税票代售报告"]
[97,null,"代收代缴车船税申报"]
[98,null,"居民个人取得综合所得个人所得税预扣预缴申报"]
[99,null,"居民个人取得分类所得个人所得税代扣代缴申报"]
[100,null,"非居民个人所得税代扣代缴申报"]
[101,null,"限售股转让所得扣缴个人所得税申报"]
[102,null,"单一投资基金核算的合伙制创业投资企业个人所得税扣缴申报"]
[103,null,"扣缴储蓄存款利息所得个人所得税申报"]
[104,null,"代扣代缴证券交易印花税申报"]
[105,null,"其他代扣代缴、代收代缴申报"]
[106,null,"财务会计报告报送"]
[107,null,"对纳税人延期缴纳税款的核准"]
[108,null,"申报错误更正"]
[109,"优惠办理类","申报享受税收减免"]
[110,null,"税收减免备案"]
[111,null,"跨境应税行为免征增值税报告"]
[112,null,"纳税人放弃免（减）税权声明"]
[113,"证明办理类","开具税收完税证明"]
[114,null,"开具个人所得税纳税记录"]
[115,null,"转开印花税票销售凭证"]
[116,"社保和非税类","单位社会保险费申报"]
[117,null,"城乡居民社会保险费申报"]
[118,null,"文化事业建设费申报"]
[119,null,"废弃电器电子产品处理基金申报"]
[120,null,"残疾人就业保障金申报"]
[121,null,"石油特别收益金申报"]
[122,null,"油价调控风险准备金申报"]
[123,null,"非税收入通用申报"]
[124,"出口退（免）税类","出口退（免）税企业备案信息报告（除按规定需结清出口退（免）税款后才能办理的出口退（免）税备案变更、撤回事项外）"]
[125,null,"其他出口退（免）税备案"]
[126,null,"出口企业放弃退（免）税报告"]
[127,null,"出口退（免）税凭证无相关电子信息申报"]
[128,null,"《委托出口货物证明》开具"]
[129,null,"补办出口退（免）税证明"]
[130,null,"作废出口退（免）税证明"]
[131,null,"出口货物劳务专用税收票证开具"]
[132,"国际税收类","境内机构和个人发包工程作业或劳务项目备案"]
[133,null,"服务贸易等项目对外支付税务备案"]
[134,null,"同期资料报告"]
[135,null,"非居民企业间接转让财产事项报告"]
[136,null,"非居民企业股权转让适用特殊性税务处理的备案"]
[137,null,"扣缴企业所得税报告"]
[138,null,"非居民企业企业所得税预缴申报"]
[139,null,"非居民企业企业所得税年度申报"]
[140,null,"关联业务往来年度报告申报"]
[141,null,"非居民纳税人享受税收协定待遇办理"]
[142,"税务注销类","税务注销即时办理"]
[143,"涉税信息查询类","社会公众涉税公开信息查询"]
[144,null,"纳税人涉税信息查询（自行获取）"]
[145,"涉税专业服务类","涉税专业服务机构（人员）基本信息报送"]
[146,null,"涉税专业服务协议要素信息报送"]
[147,null,"涉税专业服务年度报告报送"]
[148,null,"涉税专业服务专项报告报送"]
[149,null,"涉税专业服务机构（人员）信用信息查询"]

{"sheet":"并联办理事项","index":1,"n_rows":31,"n_cols":4,"rows_kept":31,"merged":[[0,0,0,3],[2,1,6,1],[2,3,4,3],[7,1,9,1],[10,1,11,1],[12,1,14,1],[15,1,18,1],[20,1,27,1],[28,1,30,1]],"flags":["formulas_cached_only"]}
["国家税务总局湖南省税务局办税事项“最多跑一次”清单\n（并联办理事项）"]
["序号","事项分类","事项名称","关联业务"]
[1,"存量户纳税人初次申领发票","存量户纳税人初次申领增值税普通发票（发票用量25份以下且单份发票最高开票限额不超过10万元）","发票票种核定、增值税税控系统专用设备初始发行、发票领用"]
[2,null,"存量户纳税人初次申领机动车销售统一发票、二手车销售统一发票（发票用量25份以下且单份发票最高开票限额不超过100万）"]
[3,null,"存量户纳税人初次申领增值税电子普通发票、增值税普通发票（卷票）（发票用量100份以下且单份发票最高开票限额不超过1万元）"]
[4,null,"存量户纳税人初次申领普通发票（申领医疗发票、票面金额合计不超过10万元的定额发票）","发票票种核定、发票领用"]
[5,null,"存量户纳税人初次申领增值税专用发票（发票用量25份以下且单份发票最高开票限额不超过10万元）","发票票种核定、增值税专用发票（增值税税控系统）最高开票限额审批、增值税税控系统专用设备初始发行、发票领用"]
[6,"纳税人非初次领用发票","非初次申领增值税普通发票、机动车销售统一发票、二手车销售统一发票、增值税电子普通发票、增值税普通发票（卷票）、增值税专用发票","存根联数据采集、发票验（交）旧、发票领用"]
[7,null,"非初次申领发票普通发票（定额发票、医疗发票）","发票验（交）旧、发票领用"]
[8,null,"发票退回重新领用","发票退回、发票领用"]
[9,"清税注销","单位纳税人注销税务登记（符合税务注销即办条件）","当期所有税（费）种的申报、清算企业所得税申报、企业所得税年度纳税申报、发票验（交）旧、发票缴销、增值税税控系统专用设备注销发行、税务注销即时办理"]
[10,null,"个体纳税人注销税务登记（符合税务注销即办条件）","当期所有税（费）种的申报、发票验（交）旧、发票缴销、增值税税控系统专用设备注销发行、税务注销即时办理"]
[11,"税控专用设备的更换","税控专用设备丢失、被盗后更换","存根联数据采集、发票验（交）旧、发票退回、丢失（被盗）税控专用设备处理、增值税税控系统专用设备发行、发票领用"]
[12,null,"税控专用设备损毁后更换","存根联数据采集、发票验（交）旧、发票退回、损毁税控专用设备处理、增值税税控系统专用设备发行、发票领用"]
[13,null,"税控专用设备丢失、被盗、损毁后注销","存根联数据采集、发票验（交）旧、发票缴销、丢失被盗损毁税控专用设备处理、增值税税控系统专用设备注销发行"]
[14,"代开发票作废","代开增值税专用发票当月作废重开（未认证）","代开发票作废、代开增值税专用发票"]
[15,null,"代开增值税专用发票冲红重开","红字增值税专用发票开具申请、代开增值税专用发票"]
[16,null,"代开增值税普通发票当月作废重开","代开发票作废、代开增值税普通发票"]
[17,null,"代开增值税普通发票跨月冲红重开","开具红字增值税普通发票、代开增值税普通发票"]
[18,"小规模纳税人登记为一般纳税人","小规模纳税人登记为一般纳税人","增值税一般纳税人登记、发票票种核定、增值税专用发票最高开票限额审批、增值税税控系统专用设备发行、发票领用"]
[19,"申报缴税","建筑安装业一般纳税人申报","存根联数据采集、财务会计报告报送、申报缴税（增值税预缴申报、增值税一般纳税人申报、企业所得税、城建税、教育费附加和地方教育附加、个人所得税、印花税、房产税、城镇土地使用税、水利建设基金、工会经费、残疾人就业保障基金）"]
[20,null,"建筑安装业小规模纳税人申报","存根联数据采集、财务会计报告报送、申报缴税（增值税预缴申报、增值税小规模纳税人申报、企业所得税、城建税、教育费附加和地方教育附加、个人所得税、印花税、房产税、城镇土地使用税、水利建设基金、工会经费、残疾人就业保障基金）"]
[21,null,"房地产业一般纳税人申报","存根联数据采集、财务会计报告报送、申报缴税（增值税预缴申报、增值税一般纳税人申报、企业所得税、城建税、教育费附加和地方教育附加、个人所得税、土地增值税、印花税、房产税、城镇土地使用税、水利建设基金、工会经费、残疾人就业保障基金）"]
[22,null,"房地产业小规模纳税人申报","存根联数据采集、财务会计报告报送、申报缴税（增值税预缴申报、增值税小规模纳税人申报、企业所得税、城建税、教育费附加和地方教育附加、个人所得税、土地增值税、印花税、房产税、城镇土地使用税、水利建设基金、工会经费、残疾人就业保障基金）"]
[23,null,"银行业一般纳税人申报","存根联数据采集、财务会计报告报送、申报缴税（增值税一般纳税人申报、消费税、企业所得税、城建税、教育费附加和地方教育附加、个人所得税、印花税、房产税、城镇土地使用税、水利建设基金、工会经费、残疾人就业保障基金）"]
[24,null,"保险业一般纳税人申报","存根联数据采集、财务会计报告报送、申报缴税（增值税一般纳税人申报、车船税、消费税、企业所得税、城建税、教育费附加和地方教育附加、个人所得税、印花税、房产税、城镇土地使用税、水利建设基金、工会经费、残疾人就业保障基金）"]
[25,null,"广告业、娱乐业一般纳税人申报","存根联数据采集、财务会计报告报送、申报缴税（增值税一般纳税人申报、文化事业建设费、企业所得税、城建税、教育费附加和地方教育附加、个人所得税、印花税、房产税、城镇土地使用税、水利建设基金、工会经费、残疾人就业保障基金）"]
[26,null,"广告业、娱乐业小规模纳税人申报","存根联数据采集、财务会计报告报送、申报缴税（增值税小规模纳税人申报、文化事业建设费、企业所得税、城建税、教育费附加和地方教育附加、个人所得税、印花税、房产税、城镇土地使用税、水利建设基金、工会经费、残疾人就业保障基金）"]
[27,"自然人二手房交易","自然人二手房（住房）买卖","房屋价格评估、综合税源信息报告、申报缴税、代开增值税普通发票（代开增值税专用发票）"]
[28,null,"自然人二手房（非住房）买卖","房屋价格评估、综合税源信息报告、申报缴税、代开增值税普通发票（代开增值税专用发票）"]
[29,null,"特定关系的房产赠与","房屋价格评估、综合税源信息报告、申报缴税"]