非正常户是指已办理税务登记,但无正当理由连续三个月未向税务机关申报纳税,并经税务机关确认已倒闭或失踪的纳税户。目前,非正常户在税务机关管征户数中所占的比例超过了10%,个别地方甚至高达20%以上。据中新网报道,北京市地税局2002年所管辖的非正常户达到了22692户,此前,该? Abnormal household refers to taxpayers who have registered for tax but have not declared and paid tax to the tax authorities for three consecutive months without justifiable reasons and confirmed by the tax authorities that they have been closed down or disappeared. At present, non-normal households account for more than 10% of the tax authorities’ household registrations, even in some places up to 20% or more. According to the report from Zhongxin Network, the non-normal households under the jurisdiction of Beijing Local Taxation Bureau in 2002 reached 22,692, after that,