企业经营活动中难免在税务登记、资格年检等等工作中与税务机关打交道。由于我国现行税收政策有部分弹性空间,税务执法机关拥有一定的自由裁量权,企业更是重视处理税务公共关系。然而,在处理过程中若不注意容易出现误区,以下举例说明实践中处理税务关系的经验教训。一、避免利 In business activities, it is inevitable to deal with the tax authorities in tax registration, annual qualification examination and so on. Due to the partial flexibility of the current taxation policy in our country, the tax law enforcement agencies have certain discretion, and the enterprises attach more importance to the handling of tax public relations. However, if attention is not paid to misunderstandings in the course of handling, the following examples illustrate the experiences and lessons learned in handling tax relations in practice. First, to avoid the benefit