所谓个体“共管户”是指既缴纳中央各税又缴纳地方各税的个体工商业户。国地税两套税务机构分设以来,个体“共管户”一直是地方税征管中的难点、热点和重点。难点是因为地税部门对个体“共管户”没有发票控管权,日常征管较难;热点是指个体“共管户”面广、量大,零星分散,地方税 The so-called individual “co-management” refers to both the central tax and pay the local tax each individual business people. State tax two sets of tax agencies since the establishment of individual “common control” has been the local tax collection and management difficulties, hot spots and focus. Difficulties is because local tax departments for individuals, “co-households” no invoices control over the day-to-day collection is more difficult; hot refers to the individual “co-households,” a wide range of sporadic, local taxes