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Tue Jun 12 15:58:48 CST 2018

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　　单选题

　　税务登记中，下列有关外出经营报验登记的说法错误的是（）。

　　A.从事生产、经营的纳税人到外县（市）进行生产经营的，应当向主管税务机关申请开具外出经营活动税收管理证明

　　B.主管税务机关按照一地一证的原则核发《外管证》

　　C.纳税人应在《外管证》有效期届满前10日内持外管证回原税务登记地税务机关办理《外管证》缴销手续

　　D.外出经营活动结束，纳税人应当向经营地税务机关填报《外出经营活动情况申报表》，并按规定结清税款、缴销未使用完的发票

【我要纠错】责任编辑：rain

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