漏征漏管户是税收征管中的一个盲区，它的存在主要有两种形态，一种是主观上的漏征漏管户，它是一种有意识偷逃税行为，经营者明知是一种违法行为，但受到利益的驱使，存在着一种侥幸心理，在没被税务机关检查到并纳入管理为止，有意逃避税务机关管理而达到偷逃税目的的行为； Leakage Leakage Levy is a blind spot in tax collection and management. There are mainly two forms of existence, one is the subjective Leak Leak Accountant, which is a conscious behavior of tax evasion and the operator knows that it is an illegal act However, driven by the interests, there exists a kind of lucky chance to evade the tax evasion purposes if it is not checked by the tax authorities and incorporated into the management.