税务登记注销是税收征管的重要环节,目前尚未形成统一的操作流程与注销制度,对于注销工作的操作难点——注销清算也无统一明确的规范要求,各单位和各清算人员均按各自理解处理清算事宜。政策法规的缺位势必造成政策实施难以完全一致,有的甚至为了使办件符合时限要求,注重程序而忽视内容,使核查工作流于形式,既不利于税收公平,也给自身带来了执法风险,更失去了注销管理最终把关的意义。同时各税源管理分局既是 Tax registration cancellation is an important part of tax collection and management. At present, a unified operating procedure and cancellation system has not yet been formed. There is no uniform and clear normative requirement for canceling the operation of the cancellation. All units and liquidators are handled according to their respective understandings Liquidation matters. The lack of policies and regulations will inevitably lead to the implementation of the policy is difficult to exactly the same, and some even in order to meet the deadline requirements of office cases, focusing on procedures and neglect of content, so that verification work in the form of neither conducive to tax fair, but also to bring their own law enforcement Risks, but also lost the final check-off management significance. At the same time the tax source management branch is both