浅谈基层个体税收征管问题及对策

摘要

Individual economy has achieved significarit development which benefited from its flexable management mechanism and efficient incentive mechanism since reform and opening up.Individual taxation has been increasing rapidly,and the proportion it took from the whole national taxation has been growing consistently.However,contrary to the developmental trend of individual economy,the management of current individual taxation fell behind to match the development of economy and the requirment of the socialist market system.Making progress of the individual tax collection and management has become a major mission which has to be solved to strengthen the govermance capability of tax department.Only of the meatures that suitble for the reality of individual businesses has been fornulated,can make the individual tax works in the ways that meet the demand for materiod things of people,increase financial revenue,expand emplyment opportunities,optimize industrial structure and so on.%改革开放以来,个体经济以其灵活的经营管理机制和有效的激励机制而得到迅猛发展,个体税收占整个税收的比重逐年上升。但是,相对于个体经济的发展态势而言,现行个体税收征管已经远远落后于经济的发展和市场经济体制的要求。提高个体税收征管水平已经成为税务部门加强执政能力建设必须解决的一项重要任务。只有制定出符合个体工商户实际税收征管的措施,才能发挥它在满足人们物质需求、增加财政收入、扩大社会就业、优化产业结构等方面的作用。