随着我国市场经济体制的建立和完善，个体私营经济得到了迅猛发展，但在个体私营经济发展的过程中，由于政策法规不够完善，税收征管手段滞后等原因，个体私营经济税收征管仍是整个税收征管中的一个薄弱环节，必须进一步加强和改进个体私营经济税收征管工作。 一、个体私营经济 With the establishment and perfection of the market economy system in our country, the individual and private economy has been developing rapidly. However, in the process of individual and private economy development, due to the imperfect policies and regulations and the lagging tax collection methods, the tax collection in individual and private economy is still the whole Tax collection and management of a weak link, we must further strengthen and improve the individual and private economy tax collection work. First, the individual and private economy