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随着个体经济的迅猛发展,个体零散税收,不仅呈现连年高幅增长的发展态势,而且在财税收入中占有越来越重要的地位。但由于税收制度的某些缺陷和管理手段的相对滞后,使个体零散税收的增长与生产经营收入的增长差距甚大。因此,必须正视现状,采取措施加强控管,以公平税负,促使个体零散税收正常增长,确保社会主义市场经济
With the rapid development of individual economy, individual scattered tax revenue not only shows a trend of rapid growth year after year, but also occupies an increasingly important position in revenue and expenditure. However, due to some shortcomings of the taxation system and relative lagging behind of management methods, the difference between the growth of individual scattered taxes and the growth of production and operation income is very wide. Therefore, we must face up to the status quo and take measures to strengthen our control and control. With a fair tax burden, we should promote the normal growth of individual sporadic taxes and ensure the socialist market economy