税务登记是税务机关对业户进行管理的一项基本制度 ,也是业户接受税务机关监督 ,依法纳税的证明。但目前在税务登记中存在大量违法行为 ,严重干扰了税务管理 ,造成大量税源流失 ,是一个亟待解决的问题。一、违法表现1 .不办税务登记。有些业户既不办理工商登记 ,也不办理税务登 Tax registration is a basic system administered by the tax authorities for tenants and it is also proof that tenants receive tax supervision and pay taxes in accordance with the law. However, there are a large number of illegal acts in the tax registration at present, which seriously interfered with the tax administration and caused a large amount of tax sources to drain away. This is an urgent issue to be solved. First, the illegal performance 1. Do not do tax registration. Some employers neither apply for business registration, nor do they apply for tax registration