税务登记是税务管理第一个环节,个体工商户的管理又是税务管理中的难点,因此研究个体工商户的税务登记具有重要意义。建议从税收管理、税收政策、建立税收诚信体系等方面,减少个体税收登记中发生的违法行为。 Tax registration is the first step in tax administration. The management of individual industrial and commercial households is also a difficult point in tax administration. Therefore, it is of great significance to study the tax registration of individual industrial and commercial households. It is suggested to reduce the illegal activities that occur in tax registration of individuals from the aspects of tax administration, tax policies and the establishment of tax credit system.