我国现行税收征收管理模式把税收征收管理工作的基础定位于纳税人自行申报纳税和税务机关优化服务，为了保证税务管理工作的顺利实施，加强纳税人的户籍管理成为税收管理工作的重点。一、税收户籍管理的基本理论定位从课税要素的角度看，税收户籍管理是税收主体的税收管辖权问 The current tax collection and management model in our country lays the foundations for tax collection and management on the taxpayers’ self-reporting and taxation services and tax agency optimization services. In order to ensure the smooth implementation of tax administration, strengthening tax household registration management becomes the focus of tax administration. First, the basic theory of household registration tax management From the tax point of view, the tax administration of household tax revenue is the subject of tax jurisdiction to ask