税务登记注销是纳税人纳税义务的终结,是税务登记管理中关键的一环,税务机关应从岗位设置、程序管理和日常监督上强化税务登记工作,把好注销关。《税收征管法实施细则》第十五条和《税务登记管理办法》第二十八条详细列明了纳税人税务登记注销的相关规定。但在实际工作中,有些 Tax registration and cancellation is the end of the taxpayers’ tax liability and a key part of the tax registration and administration. The tax authorities should strengthen the registration of taxation through post establishment, procedure management and daily supervision so that the cancellation of the tax can be properly closed. Article 15 of the Detailed Rules for the Implementation of the Tax Administration Law and Article 28 of the Measures for the Administration of Tax Registration detail the relevant provisions of taxpayers’ tax registration and cancellation. But in practical work, some