本刊讯山西省黎城县地税局把国务院“清缴欠税”方针的认真贯彻执行当作“规范执法、强化管理”的重要内容来抓 ,采取有效措施 ,依法进行清欠堵漏。他们的主要做法是 :一、澄清管户 ,强化征管。先从管户入手摸清管户底子 ,健全税源册籍 ,对重点纳税大户、欠税大户 ,强化征管 , Local Taxation Bureau of Li Cheng County, Shanxi Province, the State Council “to pay tax arrears” seriously implement the principle of “standardize law enforcement, strengthen management,” the important content to grasp, take effective measures, according to the law to clear up plugging. Their main approach is: First, clarify accountability, strengthen the collection. Start with the accountants to find out the basis of management, improve tax sources, on the major taxpayers, large tax arrears, and strengthen the collection and management,