《税收征管法》自1993年1月1日施行以来，对加强税收征管，促进以法治税，发挥了巨大作用。但有个别条款在执行中还存在一些问题，笔者就纳税人逾期办理税务登记的处罚问题谈点意见。《税收征管法》第三十七条规定，纳税人未按照规定的期限申报办理税务登记、变更或注销登记的 Since the implementation of the Law of the People’s Republic of China on January 1, 1993, the “Law of the People’s Republic of China on Tax Administration” has played a significant role in strengthening tax collection and administration and in promoting tax administration in accordance with the law. However, there are still some problems in the implementation of individual terms, the author of taxpayers overdue tax registration of the punishment point of view. Article 37 of the Tax Administration Law stipulates that if a taxpayer fails to declare for tax registration, alteration or cancellation of registration in accordance with the prescribed time limit