一个经营企业,在进入注销清算程序前,都有一个经营处于停滞、半停滞状态的情况。作为税务稽查部门,首先要对此类企业进行清算前的盘点,摸清企业的家底,了解企业与税收经济业务相关情况,为搞好纳税清算打下坚实的基础。目前,在注销企业纳税清算过程中,主要存在以下几方面问题:一 An operating enterprise, before entering the liquidation and cancellation procedures, has a situation in which it is in a state of stagnation and stagnation. As a tax inspection department, we must first conduct an inventory of such enterprises before liquidation, find out the bottom line of the enterprise, understand the business and tax-related business, and lay a solid foundation for tax settlement. At present, there are mainly the following problems in the process of canceling corporate tax payment: