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注销税务登记是税务管理的一项重要内容。由于管理缺位,制约偏松,纳税人税法意识偏低并有意逃避等原因,导致这项工作存在不少问题。 一、就税务部门而言,主要有:(1)税法宣传重办证纳税,轻注销登记管理。税务人员不熟悉注销登记管理的程序和作用。表现在工作中,有的方法简单,审核不严,甚至包办代替,使注销登记管理流于形式。
Cancellation of tax registration is an important part of tax administration. Due to the absence of management, the loosening of checks and balances, the low taxpayer’s awareness of tax laws and the intention to evade other causes, many problems exist in this work. First, the tax department, mainly include: (1) tax law re-apply for proof of tax, light cancellation of registration management. Tax officials are unfamiliar with the procedures and the role of cancellation registration management. Performance in the work, and some methods are simple, lax auditing, and even arranged instead, so that the cancellation of registration management into a mere formality.