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企业停业后恢复营业，如何办理税务登记？

2015.07.17

实行定期定额征收的个体工商户需要停业的，在停业前向主管税务机关申报办理停业登记。办理停业登记的纳税人，在恢复生产经营之前向主管税务机关申报办理复业登记。具体流程戳图了解

来源：国家税务总局

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