1, strictly close the cancellation procedure. The cancellation procedure of an enterprise means the termination of tax obligation. Grass-roots tax authorities should establish the concept that cancellation may lead to tax evasion. First of all, they should strictly verify the cancellation procedures, not only standardize the collection of tax documents such as enterprise tax registration certificate, invoice purchase book, but also require enterprises to provide relevant supporting materials, such as the resolution of the board of directors or shareholders' meeting to dissolve the company, or the documents of higher authorities, or the effective ruling of the people's court. In accordance with the principle that substance is more important than form, we will go deep into the production and business premises of enterprises to conduct on-the-spot investigations to confirm the authenticity of the cancellation of tax registration by enterprises. It is found that enterprises deliberately write off in order to evade state taxes, and they should be severely punished in strict accordance with the provisions of the Tax Administration Law and its detailed rules for implementation.

2. Improve the management system. The first is to improve the assessment indicators related to collection and management. Superior assessment index is a key factor, some of which are instructive and some are mandatory. Individual indicators are not scientific and reasonable enough and need to be further improved. The second is to establish a pre-cancellation inspection system for taxpayers who apply for cancellation of enterprises. In this way, it not only meets the requirements of separating the duties of supervision and inspection in the reform of tax collection and management, but also helps to further improve the level of tax administrative law enforcement, effectively strengthen tax collection and management, effectively curb the problem of taxpayers using the management loopholes in the cancellation link to evade national taxes, and create a tax environment of equal competition for taxpayers. At the same time, it is also conducive to strengthening the construction of tax cadres and effectively preventing the occurrence of criminal acts such as dereliction of duty. The third is to strengthen the follow-up management of cancelled enterprises. Tax administrators should enhance their sense of responsibility, establish the management concept that cancellation of enterprises may also be a potential tax source, and never let themselves go after cancellation of enterprises. It is necessary to establish a management ledger for the cancelled enterprises, record in detail the name, legal representative, tax arrears, cancellation time and reasons, inventory and other important contents of the cancelled enterprises, strengthen the inspection and management of such enterprises, and bring their dynamic changes into the key monitoring scope.

3. Deal with the inventory problem according to different situations. When an enterprise cancels, it usually has a certain amount of inventory, some of which are true and some are false. At present, it is particularly critical and important for national tax authorities to stick to policies, strictly enforce laws, plug loopholes in tax evasion, and give consideration to the principles of seeking truth from facts, objectivity and fairness, so as to correctly understand and deal with this problem from the height of law enforcement responsibility. It is suggested that the handling of enterprise inventory should be carried out according to the following provisions. First, before the cancellation of an enterprise, the tax department must conduct a comprehensive tax liquidation and issue a detailed liquidation report, which must truly reflect the inventory situation of the enterprise at the time of cancellation, and be confirmed by the legal representative of the enterprise to reflect whether the inventory is abnormal from the static data, and serve as an important basis for the subsequent management of the inventory of the cancelled enterprise. Second, the investigators must check the accounts and facts of the enterprise inventory on the liquidation day, and then deal with the situation separately: First, if the accounts and facts are consistent, according to Articles 1, 10 and 19 of the Provisional Regulations on Value-added Tax, the competent tax authorities should strengthen the follow-up management of the enterprise inventory, especially if they meet the qualifications of ordinary taxpayers before cancellation, they must levy taxes according to the applicable tax rate of goods, so as to ensure that the VAT deduction chain is not interrupted and avoid "over-levy and under-levy". The second is to find out the reasons for the discrepancy between the accounts and the facts. On the one hand, for those who maliciously sell without accounting or evade taxes, the administrative and criminal responsibilities of the legal representative should be strictly investigated and their illegal acts should be severely cracked down; On the other hand, if the goods are issued according to the tax obligation, the tax shall be calculated according to the sales price, and the abnormal losses of the goods shall be handled according to the regulations.

4. Take effective measures to recover taxes. The tax authorities should keep abreast of the trends of enterprise assets reorganization and cancellation within their jurisdiction, actively participate in enterprise liquidation, and pay special attention to strengthening the monitoring of enterprise assets changes. Make full use of the power conferred by the tax law, supervise taxpayers to implement the system of first declaration and then disposal, and exercise tax priority over the assets they dispose of in accordance with the requirements stipulated in Article 45 of the Tax Administration Law. If they are found to use asset reorganization to transfer hidden assets and evade tax recovery, they should take tax preservation measures in time in accordance with the requirements of Article 38 of the Tax Administration Law. If they transfer assets free of charge or at an obviously unreasonable low price, they should be dealt with in accordance with the Tax Administration Law.