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["附件3"]
["江西省税务局前移审核审批业务事项清单表"]
["序号","备注","业务事项编码","事项大类","事项一级分类","事项二级分类","事项三级分类","事项四级分类","涉及部门","事项发起部门","责任部门","适用层级","业务流转人员（办税服务员、网格管理员、调查审核员、风险应对员、税务稽查员）","流转岗位"]
[1,"前移（县（区）级环节）","1.1.2.7","自主办理事项","综合信息报告","资格信息报告","退税商店资格信息报告","/","货劳处、货劳科、税政股、第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","货劳处、货劳科、税政股","省局/设区市级/县（区）级","办税服务员、调查审核员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-市局货劳科出口退（免）税管理岗-省局货劳处出口退（免）税管理岗"]
[2,"前移","1.2.1.2","自主办理事项","发票使用报告","发票领用","发票票种核定","/","第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","审核审批组","县（区）级","办税服务员、调查审核员","1.标准以下：大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-大厅综合服务岗、电子税务局受理岗\n2.标准以上：大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组直接实施调查巡查）-大厅综合服务岗、电子税务局受理岗"]
[3,"前移","1.2.1.5","自主办理事项","发票使用报告","发票领用","发票担保","/","第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","审核审批组","县（区）级","办税服务员、调查审核员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-大厅综合服务岗、电子税务局受理岗"]
[4,"前移","1.2.1.6","自主办理事项","发票使用报告","发票领用","解除发票担保","/","第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","审核审批组","县（区）级","办税服务员、调查审核员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-大厅综合服务岗、电子税务局受理岗"]
[5,"前移","1.2.3.3","自主办理事项","发票使用报告","发票验旧缴销","海关缴款书核查申请","/","第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","审核审批组","县（区）级","办税服务员、调查审核员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-大厅综合服务岗、电子税务局受理岗"]
[6,"前移","1.2.8.4","自主办理事项","发票使用报告","增值税税控系统使用","逾期抄报税远程解锁税控设备","/","第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","审核审批组","县（区）级","办税服务员、调查审核员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-大厅综合服务岗、电子税务局受理岗"]
[7,"前移（县（区）级环节）","1.3.21.11","自主办理事项","税费申报","申报辅助信息报告","车辆合格证电子信息重复使用","/","第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","审核审批组","总局/省局/设区市级/县（区）级","办税服务员、调查审核员","大厅车辆购置税征收管理岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-总局审批"]
[8,"前移","1.3.21.12","自主办理事项","税费申报","申报辅助信息报告","车辆购置税特殊业务处理","/","第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","审核审批组","设区市级/县（区）级","办税服务员、调查审核员","大厅车辆购置税征收管理岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-大厅车辆购置税征收管理岗、电子税务局受理岗"]
[9,"前移","1.5.5.1","自主办理事项","证明开具","出口退（免）税相关证明开具","出口退（免）税证明开具","/","第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","审核审批组","省局/设区市级/县（区）级","办税服务员、调查审核员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-大厅综合服务岗、电子税务局受理岗\n注：该业务的审核、复审应由税政部门人员或派驻在审核审批组的税政部门人员负责"]
[10,"前移（县（区）级环节）","2.2.1.1","税务管理基础事项","税务行政许可","税务行政许可申请","企业印制发票审批","/","货劳处、征科处、第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","货劳处、征科处","总局/省局","办税服务员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-省局货劳处增值税发票管理岗/征科处发票管理岗-省局货劳处/征科处审核确认岗-省局审核确认岗（分管局领导）"]
[11,"前移（县（区）级环节）","2.2.1.2","税务管理基础事项","税务行政许可","税务行政许可申请","对纳税人延期缴纳税款核准","/","法规处、纳服处、征科处、第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","征科处","省局","办税服务员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-省局征科处审核确认岗（复审，延期缴纳税款金额在5000万元以上的转法规处法制审核岗审核）-省局审核确认岗（分管征科局领导）"]
[12,"前移","2.2.1.3","税务管理基础事项","税务行政许可","税务行政许可申请","对纳税人延期申报核准","/","第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","审核审批组","县（区）级","办税服务员、调查审核员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-大厅综合服务岗、电子税务局受理岗"]
[13,"前移","2.4.1.3","税务管理基础事项","税收核定","税收核定","定期定额户申请终止定期定额征收方式","/","第一税务分局（办税服务厅）、税源管理分局（所）","第一税务分局（办税服务厅）","审核审批组","县（区）级","办税服务员、调查审核员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-大厅综合服务岗、电子税务局受理岗"]
[14,"前移","2.4.9.2","税务管理基础事项","税收核定","税收核定","车辆购置税计税价格核定管理","/","第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","审核审批组","县（区）级","办税服务员、调查审核员","大厅车辆购置税征收管理岗-大厅审核确认岗（审核审批组）-大厅车辆购置税征收管理岗"]
[15,"前移","2.5.1.1","税务管理基础事项","退（抵）税（费）","退（抵）税（费）","误收多缴退抵税","/","征管股、第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","审核审批组","县（区）级","办税服务员、调查审核员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-县（区）局审核确认岗（分管征管局领导）-大厅综合服务岗、电子税务局受理岗"]
[16,"前移","2.5.1.4","税务管理基础事项","退（抵）税（费）","退（抵）税（费）","车辆购置税退税","/","税政股、第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","审核审批组","县（区）级","办税服务员、调查审核员","大厅车辆购置征收管理岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-县（区）局审核确认岗（分管税政局领导）-大厅车辆购置征收管理岗、电子税务局受理岗"]
[17,"前移","2.5.1.5","税务管理基础事项","退（抵）税（费）","退（抵）税（费）","车船税退抵税","/","税政股、第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","审核审批组","县（区）级","办税服务员、调查审核员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-县（区）局审核确认岗（分管税政局领导）-大厅综合服务岗、电子税务局受理岗"]
[18,"前移","2.5.5.1","税务管理基础事项","退（抵）税（费）","退（抵）税（费）","误收多缴退还社保费申请","/","社保非税股、第一税务分局（办税服务厅）、税源管理分局（所）","第一税务分局（办税服务厅）","审核审批组","县（区）级","办税服务员、调查审核员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-县（区）局审核确认岗（分管社保非税局领导）-大厅综合服务岗、电子税务局受理岗"]
[19,"前移","2.5.5.2","税务管理基础事项","退（抵）税（费）","退（抵）税（费）","结算清退社会保险费申请","/","社保非税股、第一税务分局（办税服务厅）、税源管理分局（所）","第一税务分局（办税服务厅）","审核审批组","县（区）级","办税服务员、调查审核员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-县（区）局审核确认岗（分管社保非税局领导）-大厅综合服务岗、电子税务局受理岗"]
[20,"前移（县（区）级环节）","2.6.3.1","税务管理基础事项","逾期及欠税","逾期及欠税","逾期增值税抵扣凭证抵扣管理","/","货劳处、货劳科、税政股、第一税务分局（办税服务厅）、税源管理分局（所）","第一税务分局（办税服务厅）","税政股","省局 /设区市级/县（区）级","办税服务员、调查审核员","2017年以前发生的，大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-市局货劳科增值税政策管理岗-货劳处增值税综合管理岗改增值税政策管理岗-货劳处增值税综合管理岗-审核确认岗-省局审核确认岗（分管货劳局领导）-大厅综合服务岗、电子税务局受理岗；2017年以后不存在该业务。"]
[21,"前移","2.6.3.2","税务管理基础事项","逾期及欠税","逾期及欠税","未按期申报抵扣增值税扣税凭证抵扣管理","/","税政股、第一税务分局（办税服务厅）、税源管理分局（所）","第一税务分局（办税服务厅）","税政股","县（区）级","办税服务员、调查审核员","2017年以前发生的，大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）"]
[22,"前移","2.9.1.2","税务管理基础事项","调查协查","调查核实","海关缴款书重号核查","/","税政股、第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","审核审批组","县（区）级","办税服务员、调查审核员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-大厅综合服务岗、电子税务局受理岗"]
[23,"前移（县（区）级环节）","3.1.2.4","纳税信用与风险监控事项","信用管理","纳税信用等级管理","纳税信用补充评价","/","纳服科、纳服股、第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","纳服科、纳服股","省局 /设区市级/县（区）级","办税服务员、调查审核员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-县（区）局审核确认岗（分管纳服局领导）-纳服科纳税信用管理岗-纳服科审核确认岗-市局审核确认岗（分管纳服局领导）\n"]
[24,"前移（县（区）级环节）","3.1.2.5","纳税信用与风险监控事项","信用管理","纳税信用等级管理","纳税信用复评","/","纳服科、纳服股、第一税务分局（办税服务厅）","第一税务分局（办税服务厅）","纳服科、纳服股","省局 /设区市级/县（区）级","办税服务员、调查审核员","大厅综合服务岗、电子税务局受理岗-大厅审核确认岗（审核审批组）-县（区）局审核确认岗（分管纳服局领导）-纳服科纳税信用管理岗-纳服科审核确认岗-市局审核确认岗（分管纳服局领导）\n"]