近年来,由于种种原因,个私经济税收“跑冒滴漏”的现象依然存在,一些盲区、死角还没有得到根本杜绝。为了给个体私营业户营造一个公平竞争、依法纳税的良好环境,促进个私经济健康发展,从１９９８年初开始,宜丰县就如何加强个私经济税收征管进行了大胆探索,收到了一定的成效,１ In recent years, due to various reasons, the phenomena of running the risk of running away from the private economy still exist. In some blind spots, dead ends have yet to be fundamentally eliminated. In order to create an environment of fair competition for individual and private businesses and a favorable environment for paying taxes in accordance with the law and to promote the sound development of the private economy, since the beginning of 1998, Yifeng County has made bold explorations on how to strengthen the tax collection and management of private and private economy and has received some achievements. 1