换发税务登记证应做到四个“结合”黄海俊认真搞好纳税人税务登记证的换发工作，对于加强税收征管基础建设、掌握税源底数、规范纳税程序以及强化税收征管、推进征管改革都有着重要作用。当前，搞好换证工作应做到四个“结合”。一是与税源调查、强化征管相结合。换发税务... The renewal of the tax registration certificate should be done in four “combination” of Huang Haijun conscientiously do a good job taxpayers registration certificate renewal work, for strengthening the tax collection infrastructure, control the tax base, regulate tax procedures and tax collection and management, and promote tax reform All have an important role. At present, we should do four “combination” to do a good job in the replacement of certificates. First, with the tax source survey, strengthen the combination of collection and management. Redeem tax ...