按照国务院的部署,《注册资本登记制度改革方案》(以下简称《方案》)于2014年3月1日起全面实施,这对于减少创业障碍,激发经济活力,培植税源,无疑将产生重大积极意义,但由此可能对现行税收征管模式形成较大冲击。如何找准切入点,提前研究做好应对,已成为当前税务机关亟须关注的课题。一、对税务登记的影响在出具验资报告方面,实收资本不作为工商登记事项,今后公司在办理或变更工商登记时不再提供验资报告或评估报告。相应地,纳 In accordance with the deployment of the State Council, the “Reform Plan of the Registered Capital Registration System” (hereinafter referred to as the “Scheme”) will come into full operation on March 1, 2014, which will undoubtedly have a significant positive impact on reducing business barriers, stimulating economic vitality and cultivating tax sources , But this may have a greater impact on the current tax collection and management model. How to identify the entry point and study ahead of time to deal with them has become an urgent issue for the tax authorities at present. First, the impact of tax registration Capital verification report issued, the paid-up capital is not registered as a business event, the company in the future when the business registration or change no longer provide capital verification report or assessment report. Accordingly, satisfied