多年来，在历次 的税务机关清理漏征、漏管户的行动中，都或多或少的发现一些企业特别是个体经营者，他们已经正常生产经营很长一段时间，但税务登记却一直没有办理，因此，不免受到税务机关的处理。这其中确实有故意拖延税务登记的办理，逃避税务机关的管理，逃避履行纳税义务 Over the years, in the past, the tax authorities have discovered that some enterprises, especially self-employed persons, have been operating normally or for a long period of time in the course of cleaning up leakages and diverting households. However, tax registration has never been completed Therefore, it is inevitably subject to the tax authorities. This did indeed deliberately delay the handling of tax registration, evade the management of tax authorities, to evade the performance of tax obligations