企业注销税务登记及清算鉴证是纳税管理的最后一道防线。这项业务涉及的时间跨度长,一般是四个纳税年度;税种多,几乎涉及我国开征的全部税种。税务机关将这项业务委托税务师事务所鉴证,是对注税行业和注册税务师高度信任和大力支持,同时,注税行业也承担着很大的责任与风险。这就需要承办这项业务的注册税务师具有较全面的税务、会计知识及丰富的稽查实践经验。 Corporate cancellation of tax registration and liquidation verification is the last line of defense in tax administration. This business involves a long span of time, usually four tax years; many taxes, almost all taxes introduced in China. Tax authorities will be entrusted to this tax business tax office certification, is the tax industry and tax registrar highly trust and support, at the same time, the tax industry also bear a great responsibility and risk. This requires the contractor to carry out this business tax taxis have a more comprehensive tax, accounting knowledge and rich experience in the audit.