稅務機關應盡可能(neng)形成“一(yi)窗受理、內(nei)部流轉、同(tong)步(bu)辦結”注(zhu)銷登記操作流程，方便納稅人。國地(di)稅任何(he)一(yi)方應在受理當日，將企業清稅申報信(xin)息傳遞給另一(yi)方稅務機關。明確國地(di)稅的清稅責(ze)任。

　　除(chu)簡(jian)易注銷(xiao)(當場(chang)辦結)外，清稅(shui)作(zuo)為注銷(xiao)登(deng)記(ji)的前(qian)置程(cheng)序(xu)，是結清企業稅(shui)務(wu)(wu)事項，出具清稅(shui)證明的關鍵環(huan)節。清稅(shui)后即可(ke)辦理注銷(xiao)稅(shui)務(wu)(wu)登(deng)記(ji)，宣告納稅(shui)義務(wu)(wu)終止(zhi)。實(shi)務(wu)(wu)中，在清稅(shui)程(cheng)序(xu)、時限、責任等方面(mian)還存在一些問題，困擾著(zhu)征納雙方。

　　問題
　　程(cheng)(cheng)(cheng)序(xu)太復雜。納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)辦(ban)(ban)理(li)(li)注(zhu)(zhu)(zhu)(zhu)(zhu)銷(xiao)(xiao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)登記，首先(xian)，到(dao)受(shou)(shou)理(li)(li)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)(ji)關辦(ban)(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)服(fu)務(wu)(wu)(wu)廳提交(jiao)注(zhu)(zhu)(zhu)(zhu)(zhu)銷(xiao)(xiao)申(shen)(shen)(shen)請(qing)，填寫《清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)(shen)報表(biao)》。辦(ban)(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)服(fu)務(wu)(wu)(wu)廳把《清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)(shen)報表(biao)》推送(song)到(dao)相關注(zhu)(zhu)(zhu)(zhu)(zhu)銷(xiao)(xiao)檢查職(zhi)能部(bu)門，同(tong)時將該納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)的(de)清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)(shen)請(qing)信(xin)息(xi)提交(jiao)給(gei)另(ling)一(yi)方主(zhu)管(guan)(guan)(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)(ji)關。其次(ci)，受(shou)(shou)理(li)(li)方稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)(ji)關開展清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)，將清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)報告發回(hui)給(gei)辦(ban)(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)服(fu)務(wu)(wu)(wu)廳錄入稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收征管(guan)(guan)(guan)系(xi)(xi)(xi)統(tong)(tong)，之后(hou)傳(chuan)遞到(dao)另(ling)一(yi)方主(zhu)管(guan)(guan)(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)(ji)關，并(bing)通知納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)結(jie)清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)款、繳銷(xiao)(xiao)發票及(ji)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)控設備。最后(hou)，國(guo)地(di)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)根據清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)結(jie)果，確認納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)已結(jie)清(qing)(qing)(qing)所(suo)有(you)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)事(shi)項后(hou)，將納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)在稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收征管(guan)(guan)(guan)系(xi)(xi)(xi)統(tong)(tong)內的(de)信(xin)息(xi)做注(zhu)(zhu)(zhu)(zhu)(zhu)銷(xiao)(xiao)處理(li)(li)，并(bing)出具《清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)證明》，辦(ban)(ban)理(li)(li)工商登記注(zhu)(zhu)(zhu)(zhu)(zhu)銷(xiao)(xiao)，同(tong)時將清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)信(xin)息(xi)推送(song)到(dao)信(xin)息(xi)共享交(jiao)換平臺。例(li)如(ru)，納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)向國(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)(shen)請(qing)注(zhu)(zhu)(zhu)(zhu)(zhu)銷(xiao)(xiao)，國(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)辦(ban)(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)服(fu)務(wu)(wu)(wu)廳受(shou)(shou)理(li)(li)，傳(chuan)至稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)源管(guan)(guan)(guan)理(li)(li)部(bu)門核實，交(jiao)由評估部(bu)門清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)，征管(guan)(guan)(guan)部(bu)門錄入系(xi)(xi)(xi)統(tong)(tong)，再傳(chuan)到(dao)地(di)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)機(ji)(ji)關。僅國(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)就涉及(ji)四五個(ge)職(zhi)能部(bu)門，經(jing)歷10多(duo)道環節，要由10多(duo)人(ren)簽字，地(di)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)機(ji)(ji)關也(ye)要走(zou)相應(ying)的(de)程(cheng)(cheng)(cheng)序(xu)，太繁雜。而且，受(shou)(shou)理(li)(li)方稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)(ji)關接到(dao)注(zhu)(zhu)(zhu)(zhu)(zhu)銷(xiao)(xiao)申(shen)(shen)(shen)請(qing)后(hou)，將信(xin)息(xi)傳(chuan)送(song)至另(ling)一(yi)方稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)(ji)關，另(ling)一(yi)方稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)(ji)關需要在注(zhu)(zhu)(zhu)(zhu)(zhu)銷(xiao)(xiao)系(xi)(xi)(xi)統(tong)(tong)走(zou)完所(suo)有(you)程(cheng)(cheng)(cheng)序(xu)，否則，受(shou)(shou)理(li)(li)方無法往下一(yi)步推送(song)。

　　時(shi)(shi)(shi)限無(wu)要求。企業(ye)(ye)可(ke)向國(guo)(guo)地稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)任何一(yi)(yi)方(fang)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)主管機(ji)關(guan)(guan)提出清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)申報，受(shou)理(li)(li)方(fang)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)將企業(ye)(ye)清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)申報信息同時(shi)(shi)(shi)傳遞(di)給另(ling)一(yi)(yi)方(fang)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)，國(guo)(guo)地稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)主管稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)按照各自(zi)職責分別進行(xing)清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)，限時(shi)(shi)(shi)辦(ban)理(li)(li)。清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)完畢后，一(yi)(yi)方(fang)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)及(ji)時(shi)(shi)(shi)將本(ben)部門的(de)清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)結果(guo)(guo)反饋給另(ling)一(yi)(yi)方(fang)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)。但清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)沒有具(ju)體的(de)時(shi)(shi)(shi)限要求，一(yi)(yi)旦受(shou)理(li)(li)，說明稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)程序(xu)啟(qi)動。實務(wu)(wu)(wu)(wu)中，國(guo)(guo)地稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)任何一(yi)(yi)方(fang)可(ke)能涉(she)及(ji)清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)種(zhong)相對簡單，正常清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)且時(shi)(shi)(shi)間(jian)較(jiao)(jiao)短(duan)，但另(ling)一(yi)(yi)方(fang)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)種(zhong)繁雜且清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)時(shi)(shi)(shi)間(jian)較(jiao)(jiao)長(chang)，甚(shen)至發現該納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人涉(she)嫌逃(tao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)行(xing)為，注(zhu)銷登記按要求自(zi)然(ran)中止，將出現國(guo)(guo)地稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)不(bu)同步的(de)現象(xiang)，無(wu)法統(tong)一(yi)(yi)出具(ju)《清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)證(zheng)明》。如(ru)果(guo)(guo)一(yi)(yi)方(fang)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)受(shou)理(li)(li)并(bing)持續一(yi)(yi)段(duan)較(jiao)(jiao)長(chang)時(shi)(shi)(shi)間(jian)，對另(ling)一(yi)(yi)方(fang)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)機(ji)關(guan)(guan)而言，進行(xing)清(qing)(qing)(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)時(shi)(shi)(shi)間(jian)不(bu)寬裕，影響績效管理(li)(li)考核。

　　責任難(nan)(nan)劃分(fen)。政(zheng)策規定(ding)，對在(zai)注(zhu)銷(xiao)清稅(shui)(shui)(shui)(shui)核(he)查、檢(jian)查過程中發(fa)現涉嫌逃、騙、抗稅(shui)(shui)(shui)(shui)或虛(xu)開發(fa)票的(de)(de)，或需要進行(xing)(xing)納(na)(na)稅(shui)(shui)(shui)(shui)調整，以及(ji)經(jing)舉報(bao)等(deng)(deng)線索發(fa)現少報(bao)、少繳稅(shui)(shui)(shui)(shui)款(kuan)的(de)(de)，暫停辦理(li)清稅(shui)(shui)(shui)(shui)，嚴重地降(jiang)低(di)納(na)(na)稅(shui)(shui)(shui)(shui)信用(yong)或納(na)(na)入“黑名單”管(guan)理(li)。操作中，增值稅(shui)(shui)(shui)(shui)歸國(guo)稅(shui)(shui)(shui)(shui)管(guan)轄，而老(lao)企業的(de)(de)企業所(suo)得稅(shui)(shui)(shui)(shui)及(ji)地方各稅(shui)(shui)(shui)(shui)歸地稅(shui)(shui)(shui)(shui)局管(guan)轄，在(zai)清稅(shui)(shui)(shui)(shui)中、清稅(shui)(shui)(shui)(shui)后可(ke)能發(fa)生(sheng)經(jing)舉報(bao)等(deng)(deng)發(fa)現納(na)(na)稅(shui)(shui)(shui)(shui)人(ren)少報(bao)、少繳稅(shui)(shui)(shui)(shui)款(kuan)行(xing)(xing)為。由于(yu)國(guo)地稅(shui)(shui)(shui)(shui)分(fen)別(bie)管(guan)轄，可(ke)能造成執法越(yue)權或缺位、責任推諉、不好追(zhui)究情況的(de)(de)產生(sheng)。還有，是(shi)納(na)(na)稅(shui)(shui)(shui)(shui)人(ren)的(de)(de)責任還是(shi)稅(shui)(shui)(shui)(shui)務(wu)機(ji)關(guan)的(de)(de)責任，是(shi)國(guo)稅(shui)(shui)(shui)(shui)的(de)(de)責任還是(shi)地稅(shui)(shui)(shui)(shui)的(de)(de)責任，實(shi)務(wu)中較難(nan)(nan)確定(ding)。而且(qie)，清稅(shui)(shui)(shui)(shui)證(zheng)明由受理(li)機(ji)關(guan)根據國(guo)地稅(shui)(shui)(shui)(shui)清稅(shui)(shui)(shui)(shui)結果向納(na)(na)稅(shui)(shui)(shui)(shui)人(ren)統一(yi)出(chu)具，并將信息共享到交(jiao)(jiao)換平臺，但從行(xing)(xing)政(zheng)法律關(guan)系(xi)而言，這種做法可(ke)能涉及(ji)一(yi)個行(xing)(xing)政(zheng)管(guan)理(li)部門(men)的(de)(de)職(zhi)(zhi)能交(jiao)(jiao)由另一(yi)個職(zhi)(zhi)能部門(men)行(xing)(xing)使的(de)(de)問(wen)題(ti)，是(shi)屬于(yu)行(xing)(xing)政(zheng)授權還是(shi)屬于(yu)行(xing)(xing)政(zheng)委托?產生(sheng)糾(jiu)紛和矛盾由誰負責?

　　部(bu)門難(nan)配合。對稅(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)(ji)關認定(ding)存(cun)在(zai)涉(she)(she)稅(shui)(shui)(shui)(shui)(shui)疑點的(de)(de)企(qi)(qi)業，申報(bao)清(qing)稅(shui)(shui)(shui)(shui)(shui)可(ke)委托具(ju)備資格(ge)的(de)(de)稅(shui)(shui)(shui)(shui)(shui)務(wu)師事務(wu)所(suo)對其生產(chan)經營(ying)期間(jian)的(de)(de)納(na)稅(shui)(shui)(shui)(shui)(shui)情況進行審(shen)查鑒(jian)證，并(bing)出(chu)具(ju)《企(qi)(qi)業注銷(xiao)清(qing)稅(shui)(shui)(shui)(shui)(shui)鑒(jian)證報(bao)告》，企(qi)(qi)業辦(ban)理(li)(li)注銷(xiao)清(qing)稅(shui)(shui)(shui)(shui)(shui)申請(qing)時，附送稅(shui)(shui)(shui)(shui)(shui)務(wu)中介機(ji)(ji)構涉(she)(she)稅(shui)(shui)(shui)(shui)(shui)鑒(jian)證報(bao)告。并(bing)以(yi)此作為(wei)(wei)企(qi)(qi)業結清(qing)應(ying)納(na)稅(shui)(shui)(shui)(shui)(shui)款(kuan)、多(duo)退(免)稅(shui)(shui)(shui)(shui)(shui)款(kuan)、滯(zhi)納(na)金和(he)罰款(kuan)的(de)(de)依據，用以(yi)取(qu)得(de)稅(shui)(shui)(shui)(shui)(shui)務(wu)機(ji)(ji)關向納(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)出(chu)具(ju)《清(qing)稅(shui)(shui)(shui)(shui)(shui)證明》。然而，清(qing)稅(shui)(shui)(shui)(shui)(shui)是納(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)注銷(xiao)稅(shui)(shui)(shui)(shui)(shui)務(wu)登(deng)記(ji)的(de)(de)關鍵環節，接受(shou)委托的(de)(de)代(dai)理(li)(li)機(ji)(ji)關非常審(shen)慎(shen)，因為(wei)(wei)按照稅(shui)(shui)(shui)(shui)(shui)收征管法的(de)(de)規(gui)定(ding)，稅(shui)(shui)(shui)(shui)(shui)務(wu)代(dai)理(li)(li)人(ren)要為(wei)(wei)納(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)未繳、少繳稅(shui)(shui)(shui)(shui)(shui)款(kuan)承擔相應(ying)的(de)(de)法律責任(50%以(yi)上3倍以(yi)下的(de)(de)罰款(kuan))。為(wei)(wei)此，稅(shui)(shui)(shui)(shui)(shui)務(wu)中介機(ji)(ji)構唯恐避之不及。

　　對策
　　簡并(bing)注(zhu)(zhu)(zhu)銷程序。稅(shui)(shui)(shui)務(wu)機(ji)關(guan)應盡可能形成“一窗(chuang)受理、內(nei)部(bu)(bu)流(liu)轉、同步辦結(jie)”注(zhu)(zhu)(zhu)銷登記操作流(liu)程，方便納稅(shui)(shui)(shui)人(ren)。國地稅(shui)(shui)(shui)辦稅(shui)(shui)(shui)服務(wu)廳統(tong)一受理納稅(shui)(shui)(shui)人(ren)申請辦理注(zhu)(zhu)(zhu)銷登記事項;審(shen)查資料、收繳發(fa)票、稅(shui)(shui)(shui)控設備等后及時傳(chuan)(chuan)送給相關(guan)部(bu)(bu)門;國地稅(shui)(shui)(shui)在(zai)規定的時限內(nei)完成各(ge)自清(qing)稅(shui)(shui)(shui)工作，清(qing)稅(shui)(shui)(shui)完畢后及時將本部(bu)(bu)門的清(qing)稅(shui)(shui)(shui)結(jie)果反饋給受理稅(shui)(shui)(shui)務(wu)機(ji)關(guan)，受理機(ji)關(guan)向納稅(shui)(shui)(shui)人(ren)統(tong)一出具《清(qing)稅(shui)(shui)(shui)證明》，連同注(zhu)(zhu)(zhu)銷材料傳(chuan)(chuan)送至信(xin)息(xi)共享平臺。

　　明(ming)確(que)(que)時限責任(ren)。國(guo)地(di)稅(shui)(shui)(shui)(shui)任(ren)何(he)一(yi)(yi)方應在(zai)受(shou)(shou)理當日，將企業(ye)清稅(shui)(shui)(shui)(shui)申報(bao)(bao)信息傳遞給另一(yi)(yi)方稅(shui)(shui)(shui)(shui)務(wu)機關。國(guo)地(di)稅(shui)(shui)(shui)(shui)應開展聯合清稅(shui)(shui)(shui)(shui)，確(que)(que)實(shi)不能聯合清稅(shui)(shui)(shui)(shui)的，除發現納(na)(na)稅(shui)(shui)(shui)(shui)人涉嫌逃騙(pian)稅(shui)(shui)(shui)(shui)等(deng)特(te)殊(shu)情(qing)況的，限時完成清稅(shui)(shui)(shui)(shui)，并將清稅(shui)(shui)(shui)(shui)結果(guo)(guo)傳遞至受(shou)(shou)理稅(shui)(shui)(shui)(shui)務(wu)機關。明(ming)確(que)(que)國(guo)地(di)稅(shui)(shui)(shui)(shui)的清稅(shui)(shui)(shui)(shui)責任(ren)，如果(guo)(guo)存在(zai)納(na)(na)稅(shui)(shui)(shui)(shui)人少報(bao)(bao)、少繳稅(shui)(shui)(shui)(shui)款行為(wei)，該(gai)由國(guo)稅(shui)(shui)(shui)(shui)承擔(dan)的由國(guo)稅(shui)(shui)(shui)(shui)承擔(dan)，該(gai)由地(di)稅(shui)(shui)(shui)(shui)承擔(dan)的由地(di)稅(shui)(shui)(shui)(shui)承擔(dan)。同時，清稅(shui)(shui)(shui)(shui)證明(ming)由受(shou)(shou)理稅(shui)(shui)(shui)(shui)務(wu)機關統一(yi)(yi)向納(na)(na)稅(shui)(shui)(shui)(shui)人出具(ju)，是(shi)行政授權還(huan)是(shi)行政委托，在(zai)相(xiang)應的法律(lv)法規中(zhong)要予以明(ming)確(que)(que)。

　　加(jia)強部(bu)門(men)協調。國(guo)地稅(shui)(shui)應加(jia)強與工商、社保(bao)、城(cheng)建、房(fang)管(guan)、國(guo)土等(deng)部(bu)門(men)的溝通協調，共享涉(she)稅(shui)(shui)信息，篩選(xuan)、防控、化解注銷清稅(shui)(shui)風(feng)險(xian)。積極(ji)發揮稅(shui)(shui)務中介(jie)在(zai)企業清算、評(ping)估等(deng)方(fang)面(mian)專業知(zhi)識和能(neng)力較強的優勢，提高企業清稅(shui)(shui)鑒(jian)證(zheng)質量，降低和規避風(feng)險(xian)，節約(yue)征稅(shui)(shui)成本，同時，要在(zai)制度層面(mian)對委托稅(shui)(shui)務中介(jie)鑒(jian)證(zheng)進行規范，稅(shui)(shui)收征管(guan)法及其實施細則(ze)要作出相應規定，確(que)保(bao)中介(jie)機(ji)構執業合法合規，與稅(shui)(shui)務機(ji)關形成注銷清稅(shui)(shui)管(guan)理合力。　　(作者單位：江西省(sheng)吉安縣國(guo)稅(shui)(shui)局、遂川縣地稅(shui)(shui)局)