《中华人民共和国税收征收管理法》第十五条第二款明确规定：“工商行政管理机关应当将办理登记、核发营业执照的情况定期向税务机关通报。”这就从立法的角度上规定了工商行政管理机关有义务且必须向税务部门通报企业和个体工商户在工商行政管理机关登记注册、办理营业执照的? Article 15, Paragraph 2 of the Law of the People’s Republic of China on the Collection and Administration of Taxes clearly stipulates: “The administrative department for industry and commerce shall periodically notify the tax authorities of the registration of its business license and the issuance of its business license.” This stipulates from a legislative point of view The administrative department for industry and commerce has the obligation and must notify the tax department about the registration of enterprises and individual industrial and commercial households in the administration for industry and commerce and the handling of business licenses.