河南省临颖县地方税务局在对全县税源进行认真调查摸底的基础上，把全县税源划分为经常纳税户和非经常纳税户两大类，共１１个梯级，并在县局机关及下属１７个税务所建立完善了税源台账规范化管理体系。该局把经常纳税户根据年纳税额大小分为８个梯级；把非经常纳税户划分为主 Linying County, Henan Province Local Taxation Bureau in the county on the basis of a thorough investigation of tax sources, the county tax sources are divided into regular taxpayers and non-taxpayers in two broad categories, a total of 11 steps, and county agencies and Under the 17 tax offices establish and improve tax source account standardization management system. The Bureau of taxpayers often tax year according to the size of the tax is divided into 8 steps; the non-taxpayers are divided into the main