简易程序因其节约税收成本、方便纳税人、保证国家税款及时足额入库等特点而作为一条主线,贯穿于新《税收征管法》及其实施细则和税收征管制度的设计过程中。简易税务登记。对已经办理税务登记的扣缴义务人,税务机关只需在其税务登记证件上登记扣缴税款事项,不再发给扣缴税款登 As a main line, the summary procedure has the characteristics of saving the tax cost, facilitating the taxpayers and ensuring that the national tax is paid in full and in time. It runs through the design process of the new Tax Administration Law and its implementing rules and tax collection and administration system. Simple tax registration. For taxpayers who have already registered for tax registration, the tax authorities only need to register withholding tax on their tax registration certificates and no longer issue tax withholding tax