漏征漏管问题是当前税收工作的热点和难点问题，漏征漏管现象的存在对社舍、对国家、对市场经济、对纳税人、对税务部门都产生着极其不良的影响：（一）影响国家税收收入计划的实现，冲击正常的纳税秩序。漏征漏管现象的大量存在．使本应属于国库的税金，却流进了某些纳税... The problem of leakage and leakage is the hot and difficult issue of the current tax work. The existence of the phenomenon of leakage and leakage does have an extremely adverse impact on the social housing, the state, the market economy, the taxpayers and the tax authorities Affect the realization of the national tax revenue plan, the impact of the normal tax order. Leak signs of leakage exist in large numbers. So that should belong to the treasury tax, but into some of the tax ...