由于个体经济实体的经营规模、经营状况和经营方式千差万别,再加上当前的税收法律制度不甚完善,个体经济实体进行纳税申报的积极性不高,设置帐簿的主动性欠缺,发票管理的规范性较差,从而导致个体经济实体税收征管困难,但又由于其涉及的范围广,不对之进行规范,对我国的整个税收征管工作带来了一定的负面影响。 Owing to the fact that the operating scale, operating conditions and operating modes of individual economic entities vary greatly, and the current legal system of taxation is not perfect, the enthusiasm of individual economic entities in filing tax returns is not high, the initiative of setting up accounting books is lacking and the regulation of invoice management Due to its wide scope, it is difficult to standardize it, which has brought a certain negative impact on the entire tax collection and administration in our country.