由于种种原因，纳税户漏管现象在深圳市有相当的普遍性，因而造成了较大的负面效应：造成税收流失，破坏社会资源的合理配置，损害国家和公民的利益；在纳税人间形成不公平竞争，破坏正常的市场经济秩序；损害税务机关形象，税法的尊严遭受挑战；直接助长偷漏税行为，不利于公 Due to various reasons, the phenomenon of taxpayers ’omission of pipelines is quite universal in Shenzhen, which has resulted in a large negative effect: tax losses are caused, the rational allocation of social resources is disrupted, and the interests of the state and citizens are harmed; the taxpayers’ Fair competition, undermining the normal order of the market economy; undermining the image of the tax authorities and challenging the dignity of the tax law; directly contributing to tax evasion and not conducive to public