纳税人的户籍管理是税收征管工作基础的基础，在整个税收管理中占有非常重要的位置。 笔者认为，户籍管理的目标要求就是“六清二高一建立”。“六清”包括：税户总量构成清，即对辖区内纳税户总数、经济类型、构成情况等要清楚。税户基本情况清，即对每个纳税人的经济类型、业 Taxpayers’ household registration management is the basis of the work of tax collection and administration and occupies a very important position in the entire tax administration. The author believes that the goal of household registration management requirements is “six highs and one establishment.” The “six clear” include: the total amount of tax households constitute a clear, that is, the total number of taxpayers in the area, economic type, composition, etc. should be clear. The basic situation of taxpayers is clear, that is, for each taxpayer’s economic type, industry