深圳商事登记制度改革取得了显著成效,但也给税收征管工作带来一定的冲击,如税务登记率有待提高、共享信息缺失、发票违法行为抬头、新增税源质量不高、国地税局管户界定困难等问题逐渐暴露。对此,深圳市政府及税务机关相继采取了税务登记无须场地证明、出台《深圳市税收征管保障办法》、暂停一般纳税人认定的实地核查、推广依申请涉税事项集中审批、实施跨部门联合执法、启动网上电子税务局等应对措施。通过深入调研,课题组认为深圳市还应该进一步采取转变税收征管理念、搭建涉税信息共享平台、推行“三证合一”、推行有税申报、推行电子发票、推行身份识别、取消事前审批事项、建立纳税失信惩戒机制等税收征管应对措施。 The reform of the commercial registration system in Shenzhen has achieved remarkable results. However, it has also brought a certain impact on tax collection and administration. For example, the tax registration rate needs to be improved, information for sharing is missing, invoicing illegal activities are raised, the quality of new tax sources is not high, and the tax bureau administrator Problems such as the definition of a gradual exposure. In this regard, the Shenzhen municipal government and the tax authorities have adopted a tax registration without venue certification, promulgated the “Measures for the Administration of Tax Collection and Administration in Shenzhen City” to suspend the field verification of taxpayers in general, to promote centralized examination and approval of tax-related matters in application and implementation of cross-sectoral alliance Law enforcement, launching the online electronic tax bureau and other countermeasures. Through in-depth research, the research team believes that Shenzhen should further adopt the concept of tax collection and management, set up a tax-related information sharing platform, implement “three certificates and one”, introduce tax returns, promote electronic invoices, carry out identification and cancel prior Examine and approve matters and set up tax collection and punishment mechanisms such as tax loss response measures.