}}}}} }}}}}}} (2)注意事項(xiàng)： (1)有領(lǐng)購發(fā)票需辦理注銷稅務(wù)登記的納稅人，應(yīng)先到發(fā)票供應(yīng)窗口清理繳銷發(fā)票。 *納稅人必須在規(guī)定的期限內(nèi)繳納所有應(yīng)納稅款。 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ >納稅人涉及跨縣(區(qū))地址變更的，原征稅機(jī)關(guān)應(yīng)當(dāng)按照注銷程序辦理，納稅人必須在30天內(nèi)到新征稅局辦理稅務(wù)登記。 ⑤納稅人提供的所有材料除原件外，必須加蓋納稅人公章(個(gè)人的，加蓋負(fù)責(zé)人章或簽名)。 營業(yè)執(zhí)照是工商行政管理機(jī)關(guān)發(fā)給工商企業(yè)的個(gè)體經(jīng)營者從事某項(xiàng)生產(chǎn)經(jīng)營活動(dòng)的證明。其格式由國家工商行政管理局統(tǒng)一規(guī)定。 注冊(cè)事項(xiàng)為：名稱、地址、負(fù)責(zé)人、資金數(shù)額、經(jīng)濟(jì)成分、經(jīng)營范圍、經(jīng)營方式、從業(yè)人數(shù)、經(jīng)營期限等。營業(yè)執(zhí)照分為正本和副本，具有相同的法律效力。原件應(yīng)放置在公司住所或營業(yè)場所的顯眼位置，營業(yè)執(zhí)照不得偽造、涂改、出租、出借、轉(zhuǎn)讓。 1.企業(yè)法人營業(yè)執(zhí)照.營業(yè)執(zhí)照分為正本和副本，具有同等法律效力。原本應(yīng)該放在住所的顯眼位置。 2.企業(yè)變更登記事項(xiàng)，應(yīng)當(dāng)及時(shí)向原登記機(jī)關(guān)申請(qǐng)變更登記；變更登記事項(xiàng)涉及《企業(yè)法人營業(yè)執(zhí)照》或《營業(yè)執(zhí)照》中載明的事項(xiàng)，應(yīng)當(dāng)更換新照片。未經(jīng)批準(zhǔn)變更登記的，企業(yè)不得擅自變更登記事項(xiàng)。 3.每年1月1日至4月30日，登記機(jī)關(guān)對(duì)企業(yè)進(jìn)行年度檢查。同時(shí)在營業(yè)執(zhí)照正副本上加貼年檢標(biāo)志。自2014年3月1日起，工商行政管理局停止對(duì)領(lǐng)取營業(yè)執(zhí)照的有限公司、股份有限公司、非公司法人、合伙企業(yè)、個(gè)人獨(dú)資企業(yè)及其分支機(jī)構(gòu)、來華從事經(jīng)營活動(dòng)的外國(地區(qū))企業(yè)和其他經(jīng)營單位的年檢。 4.任何單位和個(gè)人不得偽造、涂改、出租、出借、轉(zhuǎn)讓營業(yè)執(zhí)照。除年檢標(biāo)志外，不得在營業(yè)執(zhí)照上粘貼任何東西。 雖然注銷營業(yè)執(zhí)照的過程有點(diǎn)麻煩，但經(jīng)營者仍然需要完成一整套流程。如果工商稅務(wù)問題處理不當(dāng)，后續(xù)可能會(huì)影響經(jīng)營者的聲譽(yù)記錄。以上內(nèi)容是關(guān)于企業(yè)注銷營業(yè)執(zhí)照需要什么材料的回答。如果您對(duì)此有任何其他問題，請(qǐng)咨詢我們的專業(yè)人士。