改革开放以来,我国个体经济迅速发展,总体规模逐步扩大,已成为社会主义市场经济中新的税收增长点。但个体经济一般具有税源分散(集中市场除外),流动性、季节性强,从业人员构成复杂,规范较小,建账率低等特点,增大了税收征收管理的难度,使目前个体税收征管与依法治税的要求存在较大差距,个体税收流失严重。笔者在基层工作中针对个体税收管理状况进行了广泛的调查研究。 Since the reform and opening up, the rapid development of China’s individual economy and the gradual expansion of its overall size have become the new tax revenue growth points in the socialist market economy. However, the individual economy generally has the characteristics of diversification of tax sources (except for concentrated markets), liquidity and seasonality, complicated personnel structure, smaller norms, and lower bill-opening rate, which increases the difficulty of tax collection and management and makes the current tax collection and administration There is a big gap between the requirements of tax administration and the tax losses of individuals. The author conducted a comprehensive investigation and study on the tax management status of individuals at the grassroots level.