我是上海市税务局杨浦区分局第四税务所所长。我们所是专管临商、集市贸易和个体商贩税收的。我从去年九月中旬开始专管理发行业一个小组十五户的纳税工作,今年八月又调管熟水业十九户。一年多来,在管户的实践过程中,提高了思想认识,积累了一些方法,初步尝到了亲自管户的甜头。我在管户过程中碰到过三个矛盾:一是思想上的矛盾。开始时,我对管户的意义认识不足。认为管户只是为了体验生 I am the Fourth Tax Office of Yangpu District Branch of Shanghai Municipal Taxation Bureau. We specialize in business, market trade and individual traders tax. Since mid-September last year, I started to specialize in the tax payment for a group of 15 persons in the hairdressing and handicraft industry. In August this year, I was also responsible for the regulation of 19 households in the water industry. In the past year and more, in the process of management of accountants, they have improved their understanding of the ideology and accumulated some methods to initially taste the sweetness of their own management. I encountered three contradictions in the management process: First, the ideological contradictions. At first, I did not know the meaning of the account manager. Think of the manager just to experience the students