一、当前漏征漏管现象的特点目前,税收漏征漏管清查工作已在全国各地广泛开展,并取得了显著成效。从各地清查的情况来看,漏征漏管现象呈现出一些新特点。1.具有一定的普遍性。一是各地普遍存在漏征漏管户,无论是在城市、县城、还是在乡镇农村都程度不同的广泛存在;二是各行业普遍存在漏征漏管户,无论是从事商业经营、工业加工,还是从事交通运输、服务业都大量存在;三是普遍存在于非公有制经济之中。2.具有一定的趋势性。一是漏征漏管户数增多,据调查测算,漏征漏管户数已由从前的1%左右。发展到现在 First, the characteristics of the current leakage leaking phenomenon At present, the tax leakage leaking management inventory has been widely carried out throughout the country, and achieved remarkable results. From all over the inventory of the situation, the phenomenon of leakage leaking pipe showing some new features. Has a certain degree of universality. First, there are widespread leakage of overstated households across the country, both in cities and counties, towns and villages in rural areas are all different levels of widespread existence; Second, there is widespread leakage of all industries, whether in the business, industrial processing, Or engaged in transportation, service industries exist in large numbers; Third, widespread in the non-public economy. Has a certain trend. First, the number of missing leaking pipelines increased, according to the survey and calculation, the number of leaking pipelines has risen from the previous 1%. Development until now