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随着个体户的经营规模和经营范围不断扩大,为了加强税收征管,堵塞偷税漏税,保证国营、集体、个体在同等条件下开展竞争,有效地抑制社会收入分配不公等问题,早在1985年,有关方面就提出对个体户实行建帐建制,但由干个体户摊子多,税务干部少,困难多,阻力大,效果不明显。武汉市税务局硚口分局经过不断探索,发挥税务咨询服务公司的作用,设立记帐站,对个体工商户实行联产记帐。实践证明,这是实施个体户建帐工作的有效途径。一、联产记帐的由来和作法社会主义初级阶段,商品经济的发展为个体工商户的生产经营规模、进货渠道、结算方式带来了新的
With the continuous expansion of the scale and scope of business of self-employed individuals, in order to strengthen tax collection and administration, block the tax evasion and tax evasion, and ensure that state-owned enterprises, collectives and individuals compete under the same conditions and effectively suppress the unfair distribution of social income, as early as 1985, In respect of this, we proposed to set up an account for self-employed households. However, there are many taxpayers engaged in self-employed work, and there are few tax cadres with more difficulties and more resistance. The effect is not obvious. Wuhan Municipal Bureau of Inland Revenue Branch after continuous exploration, to play the role of tax consulting services company, the establishment of a billing station, the individual industrial and commercial households to implement joint accounts. Practice has proved that this is an effective way to implement the construction of self-employed households. First, the origin and practice of co-account bookkeeping The initial stage of socialism, the development of commodity economy for individual industrial and commercial households production scale, purchase channels, settlement has brought a new