随着市场经济的发展，个体经营项目日趋繁杂，逐渐形成一些规模小、经 营不规范的零散个体税收，在税收征管上留下一些“死角”。这些“死角”无形 中给税收管理造成一些被“遗忘”的角落，使得一些纳税户躲在“死角”享受着 税收“优惠”，造成税款的流失。据了解，税收“死角”主要表现为以下几种类 型： 地理位置型 主要由经营地点的相对偏僻形成，加之经营规模小，既不 办证也不申报，更不缴税，使之失于管理。 人情关系型 由各种人情关系织成一种特殊的“保护网”，要么不办证， 要么不申报，要么纳税不足，造成税款流失。 管理松散型 受“重大税，轻小税”思想的影响，对个体经营的小户管理 不重视，定额和停(歇)业管理不规范，造成滴、漏税。 With the development of market economy, self-employed projects have become more and more complicated. Some small-scale and non-standard scattered individual taxes have gradually formed, leaving some “dead ends” in tax collection and administration. These “dead ends” virtually caused some “forgotten” corners to tax administration, causing some taxpayers to hide in “dead ends” and enjoy tax concessions, resulting in the loss of tax revenue. It is understood that the tax “dead ends” mainly for the following types: Geographic location mainly by the relatively remote location of the business, combined with small-scale operation, neither the card nor the declaration, but not tax, so that lost in management. Relationship between the human relations by a variety of human relations into a special kind of “protection network”, either without the card, or not to declare, or lack of tax, resulting in the loss of taxes. Loose management is influenced by the thought of “major tax and light tax”, neglecting management of small-scale self-employed households, non-standardization of quota and suspension (rest) management, causing drops and tax evasion.