个体税收征管中存在的问题及对策  

Personal tax levying manage's existing problem and countermeasure

作　　者：陈如意[1] 

机构地区：[1]浙江财经学院

出　　处：《特区经济》2012年第12期200-202,共3页Special Zone Economy

摘　　要：随着我国经济的迅猛发展,个体经济占据着越发重要的地位。然而我国个体工商户数量庞大、经营分散、区域分布广、人员素质参差不齐,导致建账难、漏征漏管现象严重等问题。本文主要从纳税人(个体工商户)和税务机关两个角度对个体工商户的税收征管中存在的问题进行阐述分析。Pick to： with the rapid development of our country economy,individual economic occupy a more important position.In China,however,individual and industrial and commercial door reach large Numbers,operating dispersion,regional wide distribution,personnel quality is uneven,leading to build zhang difficult,only partially fistulae phenomenon such as serious problems.This paper mainly from the taxpayer（individual and industrial and commercial door） and taxation authority have two Angle to individual and industrial and commercial door of the tax collection and management problems existing in the process of the paper analyzes.

关 键 词：个体工商户 税收征管 问题 对策 

分 类 号：F812.42[经济管理—财政学]