随着税制改革的深入，各级税务机关征管力度的不断加强，个体工商业户税负逐步由名义税负向实际税负接近，加之受国家经济发展的影响，市场需求平稳，使个体工商业户获利水平下降，要求注销税务登记的个体工商户多了。所以如何加强对注销业户的税务管理问题已摆在了税务机关面 With the deepening of the reform of the tax system, the tax authorities at all levels have been continuously intensifying their collection and levying duties, and the tax burden on individual industrial and commercial households gradually went from the nominal tax burden to the actual tax burden. Coupled with the impact of the country’s economic development, the market demand was stable and the individual industrial and commercial households The level of profit decline, requiring cancellation of tax registration of individual businesses more. So how to strengthen the cancellation of tax management of business households has been placed in the tax authorities