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Tue Jun 12 15:58:48 CST 2018
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《税收征收管理法实施细则》规定，纳税人因住所、经营地点变动，涉及改变税务登记机关的，应当向原税务登记机关申报办理（ ）。
A.停业、复业登记
B.变更登记
C.注销税务登记
D.报验登记
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《税收征收管理法实施细则》规定，纳税人因住所、经营地点变动，涉及改变税务登记机关的，应当向原税务登记机关申报办理（ ）。
A.停业、复业登记
B.变更登记
C.注销税务登记
D.报验登记
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