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 .
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