随着全国性的税收漏征漏管户大清查的逐步深入,各种各样的漏征漏管户纷纷被揭去“伪装”,露出了“庐山真面目”,受到依法查处,该补办税务登记证的补办了税务登记证,该补缴税款的补缴了税款,该处罚的受到了处罚。然而我们也不得不承认,由于整体国民税法意识的淡薄以及征管体制的不尽完善和规范,要想从根本上杜绝和消灭漏征漏管现象,仍将是一个任重而道远的话题,特别是在个体私营的地方税收征管方面,形势更为严峻和紧迫。因此,通过这次漏征漏管户的有效控管方法和途径,就显得尤为重要和必要了。 With the gradual deepening of the nationwide tax audits and levies, various kinds of leaked trustees have been “camouflaged” to expose “the true face of Lushan Mountain” and be investigated and dealt with according to law, and the re-registration of taxation Certificate of re-submit the tax registration certificate, the tax paid back the tax paid, the punishment has been punished. However, we also have to admit that as a result of the weak awareness of the tax law of the entire nation and the imperfection and standardization of the collection and management system, it will still be a long way to go if we want to eliminate and eliminate the phenomenon of leakage and leakage at all. Especially in the area of ​​individual and private local tax collection and management, the situation is even more severe and urgent. Therefore, it is particularly important and necessary to effectively control the leakage and expropriation of funds by ways and means.