前一时期，各地税务机关开展了清查漏征漏管户的工作，这项工作对于加强税源管理，提高纳税申报率，促进依法治税，保证税款应收尽收具有积极意义。然而，通过清理漏征漏管户，也暴露了税收征管体制存在的一些问题， 部分纳税人素质偏低，依法纳税意识不强。多年来由于计划经济 In the previous period, the tax authorities at various localities carried out the work of checking and checking leaking households, and this work is of positive significance to strengthening the management of tax sources, raising the tax returns, and promoting tax administration in accordance with the law so as to ensure that taxes are collected properly. However, some problems in the system of tax collection and management have also been exposed through the clean-up of leakage and leakage of households. Some of the taxpayers have low qualifications and are not well-paid in accordance with the law. Over the years due to the planned economy