本文主要对纳税非正常户的形成及表现形式进行分析。首先从其形成原因入手,透彻了解非正常纳税户的表现形式。然后从纳税非正常户的管理入手,对其提出一些建议及措施,以期有效的控制非正常纳税户。 This article mainly analyzes the formation of informal taxpayers and their manifestations. First of all, starting from its formation, a thorough understanding of abnormal taxpayer’s performance. Then it begins with the management of taxpayers who are not normal households and puts forward some suggestions and measures to them so as to effectively control the abnormal taxpayers.