最近有读者来电话向本刊反映，新办企业刚开始生产，产品还未销售，只办理了工商营业执照，未办理税务登记证，税务机关在大检查中就将企业列为逃避税务机关管理的漏征漏管户，并要根据有关规定进行处罚，为什么 ?为此，我刊向广大读者介绍一下办理税务登记的有关事宜。 　　一 Recently, some readers have called to reflect this article. The newly-started enterprises have just started to produce and the products have not been sold. They have only handled the business license and did not apply for tax registration certificates. The tax authorities listed enterprises in large inspections as evaded by the tax authorities Of the leakage of leakage of households, and to be punished in accordance with the relevant provisions, and why? To this end, I published in the majority of readers about tax registration matters. one