税务登记注销制度探析

Exploration and Analysis on the Institution of Cancellation of Tax Registration

注销税务登记涉及税收管理各个环节,到目前为止全国没有统一的税务登记注销管理办法,某些基层税务机关对这项工作的重视程度也不够,导致注销税务登记工作存在一些问题。可以从完善《税收征管法》的相关立法、加强与政府其他部门的沟通联系、规范注销税务登记的纳税人的后续管理等方面加强和完善注销税务登记工作。

Cancellation of tax registration involves tax administration in all aspects. There has been no uniform management approach to cancellation of tax registration in China so far. At the same time, some grass-roots tax authorities put not enough importance of this work, leading there being some problems in the cancellation of tax registration. In order to overcome the problem of cancellation of tax registration, the work of cancellation of tax registration can be strengthened by perfecting the legislation of the Tax Administration Law, strengthening the communication and contact with other government departments and standardizing the subsequent management of taxpayers who cancel tax registration.