一、税务登记工作中存在的问题 (一)按照《税收征收管理法》的规定,纳税人自领取营业执照之日起30日内应向税务机关申请办理税务登记,但在清查中发现有些业户开业一段时间后,由于种种原因未办理工商营业执照,因此也未到税务机关办理税务登记证,这是造成漏管户的一个原因。 (二)对国、地税共管户控管力度差。检查中发现,一些缴纳增值税的业户在国税办理了税务登记,但却一直未到地税办理登记证,究其原因,一是由于业户纳税意识不强,税法观念差;还有一个重要的原因是有些业户千方百计钻税收政策的空子,认为地税不为其提供发票,管理力度小,到地税办不办证无所谓。 (三)税务登记证件“名不副实”的现象存在。受市场经济的影响,目前业户频繁转让店铺的现象较多。我们发现一些商户在转让店铺的同时,连同工商执照、税务登记证件一同 First, tax registration problems (A) According to the “Tax Collection and Management Law,” the taxpayers from the date of receipt of business license within 30 days should apply for tax authorities to apply for tax registration, but found in the inventory of some households After opening for a certain period of time, due to various reasons, it failed to go through the business license for business administration and therefore did not go to the tax authorities to handle the tax registration certificate. This is one of the reasons for the leakage of households. (B) of the state, local tax control of poor households. During the inspection, some taxpayers who paid value-added tax registered for taxation at the state tax, but have not yet gone through the registration tax due to the local tax. The reasons are as follows: firstly, the taxpayers’ awareness of taxation is poor; and there is an important The reason is that some employers do everything possible to drill the loopholes in tax policy, that the local tax does not provide invoices, management is small, to the local tax does not apply does not matter. (C) tax registration documents “unworthy of the name,” the phenomenon exists. Affected by the market economy, the current phenomenon of frequent transfer of shops more shops. We found that some merchants in the transfer of shops at the same time, together with the business license, tax registration documents together