注销税务登记是税务机关为了便于对纳税人管理,也是纳税人发生解散、破产、撤销以及其它情形后,向主管税务机关申报终止纳税义务的一种法定行为。各地基层税务机关对注销税务登记的纳税人做了办理“三清”手续的规定,即缴销发票及《发票准购证》,结算应纳税款、罚款、滞纳金,缴销税务登记证件。但在执行中难度较大。属税务机关内部的原因主要是税务人员对纳税人的生产、经营变化掌握不清,管理不及时,造成未办理“三清”手续的纳税人,长期查找不到,税款也难以清缴。尽管花费了大量精力,收效甚微,造成了发票管理的混乱,税款的流失和税务登记管理失控。属纳税人方面的原因是,一些纳税人在发生应办理注销税务登记时,一走了之,尤其在外来流动人员中显得更加突出。一些纳税人的纳税意识十分淡薄,对依法纳税存在抵触情绪和侥幸心理,平时不向纳税机关申报,长期欠税,税务机关一旦要追缴税款,便索兴一搁了之。以上两个原因都会造成税务机关执法的被动,给税收管理带来负面 The cancellation of tax registration is a statutory act that the tax authorities declare to the competent tax authorities the obligation to terminate the tax payment in order to facilitate the administration of the taxpayers and the taxpayers’ dissolution, bankruptcy, cancellation and other situations. The tax authorities at the grassroots level throughout the taxpayers who canceled tax registrations did the formalities of handling “three clear” procedures, namely, the cancellation of invoices and the “invoice purchase permit”, and settlement of tax payable, fines, late fees and payment of tax registration certificates. But in the implementation of more difficult. The main reason for the internal taxation authority is that taxpayers have unclear knowledge of the taxpayers’ production and management and the management is not timely. Taxpayers who fail to handle the formalities of “three clearances” can not find them for long periods of time, pay. Despite the considerable amount of energy and ineffectiveness, confusion over invoice management, loss of taxes and loss of tax registration management have resulted. The reason for being a taxpayer is that when some taxpayers should go through the procedures of canceling tax registration, they have gone away, especially among migrant workers. Some taxpayers have a very weak sense of tax payment. They are afraid of paying taxes according to law. They usually do not declare to the tax authorities and they owe taxes for a long time. Once the tax authorities have to recover the tax, they will be rescinded. The above two reasons will lead to the passive enforcement of tax authorities, tax management to bring negative