增值税备案类减免税备案期限有何规定？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	增值税备案类减免税备案期限有何规定？
释义	增值税备案类减免税备案期限有何规定？对纳税人持续经营期限超过一年以上的免税项目，免税备案实行一年一备，每年一月底前向主管税务机关办理备案手续。新开业的纳税人应于首次发生业务办理纳税申报前向主管税务机关办理备案手续。对一次性的业务实行一次性报备，应业务发生的月底前向主管税务机关办理报备手续。这就是关于您问题的相关法律。该内容由杨振军律师和律说律答共创回答
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