非正常纳税户(也叫走逃户)现象,是指已在税务机关办理了税务登记,在终止生产经营或易地经营后未依法办理税务注销登记从而脱离税务管理的业户走逃现象。非正常纳税户“走逃”的现象,干扰了税收征管质量的提高,阻碍了依法治税的进程,因此,应当采取有力措施坚决进行治理。一、非 The phenomenon of abnormal taxpayers (also called evasiones) refers to the phenomena of fleeing from the tax management of taxpayers who have already gone through tax registrations with the tax authorities and failed to go through tax deregistration in accordance with the law after the termination of production or operation. Abnormal taxpayers “fleeing” phenomenon, interfere with the improvement of tax collection and administration, hindering the process of tax administration, therefore, should take effective measures to resolutely carry out governance. First, non