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注销税务登记是税务管理的重要组成部分,是税务机关保证纳税人按规定履行纳税义务、堵塞税收征管漏洞的重要环节。当前,注销税务登记纳税人的后续管理方面漏洞较多,使得注销税务登记后续管理工作成为税收征管工作的薄弱环节。
The cancellation of tax registration is an important part of tax administration and is an important part of the tax authorities in ensuring that taxpayers fulfill their tax obligations as required and thus plugging the loopholes in tax collection and administration. At present, there are many loopholes in the follow-up management of the taxpayers who write off the tax registration, making the follow-up management of cancellation of tax registration a weak link in tax collection and administration.