税务登记管理工作中存在的问题及对策

• 作 者: 高利洲 张澎涛 于启山
• 机 构: 新乡市国税局,新乡市国税局,新乡市国税局
• 出 处: 河南税务
• 发表日期: 2001年21期
• 关键词: 税收管理 集体企业 总机构 履行纳税义务 国税局 税收收入 征管法 虚开增值税 管理费用 漏管

税务登记是税收征管的首要环节，是税务机关加强税源监控，掌握纳税人基本生产经营情况，防止漏征漏管，保证税收收入的重要手段，也是纳税人履行纳税义务，行使其法定权利的主要依据。多年来，税务机关为了加强征管，堵塞漏洞，制定和完善了许多关于税务登记管理的规定及办法?

Tax registration is the primary link of tax collection and administration, an important means for the tax authorities to strengthen the monitoring of tax sources, grasp the basic production and operation of taxpayers, prevent leakage and leakage, and ensure tax revenue. It is also the main means by which taxpayers perform their tax obligations and exercise their statutory rights in accordance with. Over the years, the tax authorities have formulated and perfected many regulations and measures concerning the administration of taxation registration in order to strengthen the collection and management of loopholes and plug the loopholes.