随着各项改革的不断深化和企业改制的推进，在税收战线上偷逃税与反偷逃税斗争更加激烈，就乌盟地区来看有以下几种漏洞和问题。一、在税务登记上缺乏一个“严”字税务登记证是税收管理的基础，是纳税人开、歇业及经营期间发生较大变更时，向税务机关办理登记的一项法定手续。 With the continuous deepening of various reforms and the advancement of enterprise restructuring, the fight against tax evasion and anti-tax evasion on the tax front has become even more fierce. There are the following loopholes and problems in terms of the Uruguayan region. First, the lack of a “strict” tax registration certificate on tax registration is the basis of tax administration. It is a statutory formalities for taxpayers to register with the tax authorities when the taxpayer opens, closes and has a major change during the operation period.