一、当前个体征管中存在的问题（一）漏征漏管户偏多漏征漏管户偏多，可以说既有历史的原因，也有现实的原因。所谓历史的原因是指从个体业户的形成和规模来看，自发形成的比较多，具备一定规模的比较少。因而在其潜意识里办证经营、依法纳税的观念相对比较淡薄，再加上所售货 First, the current problems in the collection of individual management (A) Leak Leakage Leakage Leakage Excessive Leakage Leakage Manager can be said that both the historical reasons, there are realistic reasons. The reason for the so-called history refers to the formation and size of individual households, spontaneous formation of more, with a certain size is relatively small. Thus in its subconscious certificate operation, according to the concept of tax is relatively weak, together with the sale of goods