一、未达到征点户目前征管的现实性2002年6月,国家出台了下岗再就业等税收优惠政策;2003年1月1日开始,国家税务总局两次上调增值税、营业税起征点。下岗再就业等税收优惠政策的出台和增值税、营业税起征点的上调,对地税征管,尤其对未达起征点纳税户地方税收的征管带来了极大挑? I. The reality of the current collection and management of the requisitioned households that failed to reach the requisitioned households In June 2002, the State introduced preferential tax policies on laid-off and reemployment. Since January 1, 2003, the State Administration of Taxation raised the VAT and sales tax threshold twice. Laid-off and re-employment policies such as the introduction of preferential tax and VAT, business tax threshold increases, the local tax collection and management, especially for taxpayers who have not reached the point of tax collection and management brought great challenges?