注销税务登记实务中的法律问题研究  

Legal Issues Study About Practical Cancellation of Tax Registration

作　　者：杨玉玲[1] 吕曦 

机构地区：[1]宁德师范学院思政部,福建宁德352100 [2]宁德市国税局征管科,福建宁德352100

出　　处：《怀化学院学报》2015年第12期76-79,共4页Journal of Huaihua University

摘　　要：当前注销税务登记制度在实务中出现诸多法律问题,包括"三证合一"税务登记注销规定过于简略;注销时存货是否需要缴纳增值税;注销清算税务管理法规缺失;纳税人注销税务登记后没有注销工商营业执照导致"假注销";纳税人注销后又恢复税务登记的资格;非正常户注销税务登记证件措施不当;注销税务登记规程过简。结合实践案例和数据分析,建议细化"三证合一"税务登记注销规定;存货缴纳增值税时应区分纳税人类型;完善注销清算法规;设定"假注销"户法律责任;纳税人恢复税务登记后原资格恢复;吊销非正常户的税务登记证件;以及明晰注销税务登记规程,以完善注销税务登记制度,更好地推进我国"三证合一"登记制度改革。There are many legal problems in the current practice of cancellation of tax registration system,including： the tax registration cancellation rules of ＂three certificates into one certificate＂are too brief,whether it is necessary to pay the VAT on the inventory if it is canceled,liquidation tax regulations have lacks,＂false cancellation＂appears caused by no cancellation of industrial and commercial business license after the cancellation of tax registration,what the taxpayers’ qualification is after the recovery of tax registration,the measure of the cancellation of tax registration certificates for abnormal taxpayers is improper,and the procedure of the cancellation is too simple. The corresponding countermeasures are proposed combining with practical cases and data analysis,in order to improve the cancellation system of tax registration and make China’s ＂three certificates into one certificate＂ registration system reform better. They include that tax registration cancellation rules of ＂three certificates into one certificate＂ should be more specific,that taxpayers’ types should be distinguished when inventory VAT is paid,that liquidation tax regulations should be improved,that the legal responsibility should be set for ＂false cancellation＂,that the taxpayers’ original qualification should be recovered after the recovery of tax registration,that the abnormal taxpayers’ tax registration certificates should be suspended,and that the cancellation procedure of tax registration should be cleared.

关 键 词：注销税务登记 法律问题 三证合一 

分 类 号：D922.22[政治法律—经济法学]