一、纳税秩序混乱集贸市场内经营户登记率低，开业、停业频繁，纳税户自觉办理开业登记、变更登记和注销登记的极少。由于税务机关征管力量和人员精力有限，难以准确掌握集贸市场内经营户的开业、停业情况，纳税户利用税务机关管理上的时间差偷逃国家税收，有的纳税户长期不缴 First, the tax order chaos Bazaar market operating households registered rate is low, frequent opening and closing, taxpayers conscientiously handle opening registration, change registration and cancellation of registration of the very few. Due to the limited collection of tax authorities and the limited staff energy, it is difficult to accurately grasp the opening and closing of business households in the bazaars. Taxpayers use the time difference of the tax authorities to evade state taxes. Some taxpayers do not pay long-term payments