根据新《税收征管法》、原《税收征管法实施细则》、有关税种条例及国家税务总局发布的有关法规规定整理，纳税人履行下列义务的时限是：一、税务登记时限１．由工商行政管理机关核发营业执照的税务登记时限：自领取营业执照之日起三十日内持有关证件，向税务机关申报办理税务 According to the new Tax Administration Law, the original Detailed Rules for the Implementation of the Law on the Administration of Tax Collection, relevant tax regulations and the relevant laws and regulations promulgated by the State Administration of Taxation, the time limit for taxpayers to fulfill the following obligations is as follows: I. Time limit for tax registration 1. Time limit for tax registration of business license issued by the administrative department for industry and commerce: Within 30 days upon receipt of the business license, it holds the relevant documents and declares to the tax authorities for taxation