税务登记（也称纳税登记），它既是纳税人据以办理减免税、退税、领购发票、申请外出经营活动证明等涉税事宜的合法凭据，也是税务机关对纳税人的生产经营活动进行控管的重要手段之一。 目前，由于多种经济成份迅速成长和税收征管手段日益现代化，现行税务登记管理办法已明显滞 Tax registration (also known as tax registration), which is taxpayers based on the tax relief, tax rebates, invoices, apply for proof of business activities and other tax-related issues of the legitimate credentials, but also the tax authorities to the taxpayer’s production and business activities One of the important means of tube. At present, due to the rapid growth of a variety of economic sectors and the increasingly modern tax collection and management methods, the existing tax registration and management measures have been obviously lagging