取消税务专管员制度后，在新税收征管模式中的监控体系尚未健全的情况下，企业利用注销等手段逃避税收的现象逐渐增多，应引起我们高度重视。一、达不到增值税一般纳税人要求而注销。一些规模小的企业，一年中所开增值税发票金额达不到一般纳税人的要求，而被国税机关取消一般 After abolishing the tax supervisor system, the monitoring system in the new tax collection and management model has not been perfect, and the gradual increase in tax evasion by enterprises through such means as cancellation of debts shall arouse our attention. First, not up to the general taxpayer VAT cancellation request. Some small-scale enterprises, the value-added tax invoices opened within a year the amount of less than the average taxpayer’s request, and was abolished the general tax authorities