为整顿和规范税收秩序,惩治违规违纪行为,规范和促进税务机关和税务人员依法行政,近日国家税务总局发布了《税务人员涉税违规违纪若干问题行政处分暂行规定》。《规定》对税务人员涉税违规违纪若干问题的行政处分作出了明确规定:违反税务登记有关规定,擅自为企业办理税务登记的,给予警告至记过处分;未按规定核验企业一般纳税人申请的有关证件、资料和不实地查验企业生产经营〈含场地〉等情况,擅自认定一般纳税人的,给予记 In order to rectify and standardize the tax order, punish violations of discipline and discipline, standardize and promote tax administration and tax officials in accordance with the law, the State Administration of Taxation recently issued the Interim Provisions on Administrative Punishment on Several Issues Concerning Violation of Tax Rules and Regulations by Tax Staff. The “Provisions” clearly stipulates the administrative sanctions on certain problems concerning the tax officials’ violation of laws and regulations in violation of relevant regulations on taxation and violation of laws and regulations. If they violate the relevant provisions on tax registration and handle tax registration without authorization for the enterprise, they shall be given a warning and a written record of punishment. Failing to verify the application of the general enterprise taxpayer Relevant documents, information and false inspection of production and operation of the enterprise , etc., without authorization, the general taxpayer, to remember