税务登记是税收征管的首要环节,依法办理税务登记是纳税人应尽的义务。《税务登记管理协法》明确规定,凡有法律、法规规定的应税收入、应税财产或应税行为的各类纳税人,均应办理税务登记。如施工队是独立核算、自负盈亏的建筑企业,依法负有缴纳营业税义务,理所应当要办理税务登记。 Tax registration is the primary link of tax collection and management, tax registration in accordance with the law is the duty of taxpayers. Tax Registration Management Association clearly stipulates that where there are laws and regulations of the taxable income, taxable property or taxable acts of all types of taxpayers should apply for tax registration. Such as the construction team is an independent accounting, self-financing construction enterprises, according to the law to pay business tax obligations, we should go through the tax registration.