对停歇业管户理现已是“双定”纳税户税收征管中突显的薄弱环节，其主要体现在：首先，不少纳税人无法提前７天预测的急事确需停业，手续办理中需经几个回合的文书制作传递，没有体现方便、服务于纳税人的优化服务意识。其次，有关停歇业的管理规定增加了税务机关的权力与责任? It is now the weak link in the tax collection and management of double taxpayers, which is mainly manifested in the following aspects: Firstly, many taxpayers who fail to forecast the urgent needs of the seven days ahead of schedule need to be closed down. Several rounds of production and delivery of instruments, did not reflect the convenience, service taxpayers to optimize service awareness. Second, the regulations on business suspension have increased the power and responsibility of tax authorities.