在企业申请撤户注销时，按照法定程序，应先在税务部门办理注销户籍手续，待到注销手续办理完毕之后，企业才能完全脱离税务部门的管理。然而，在实际工作中，相关的税务管理存在着许多漏洞和不足。由于现行税收政策法规对企业撤户时存货的涉税问题没有明确规定，致使企业在税 When an enterprise applies for withdrawing a withdrawal from a household, it should go through the procedure of cancellation of household registration formally with the taxation department according to the legal procedures. After the cancellation formalities have been completed, the enterprise can completely get rid of the management of the tax department. However, in practical work, there are many loopholes and deficiencies in the related tax management. As the current tax policies and regulations on the tax evasion of enterprises when the withdrawal of the inventory is not clearly defined, resulting in business tax