浅谈如何提高个体税收征管水平

摘要

Individual economy in China has developed rapidly,however,the individual tax collection and management is not perfect,has not yet form the atmosphere for individual businesses to take the initiative to tax and the joint collection and management for all the relevant sectors.Strengthening individual tax collection needs to make greater efforts to refine the management,strict examination system,punish tax violations,improve the individual tax administration.%我国个体经济迅猛发展,个体税收逐年增加,然而税务局对个体税收征收管理却不尽人意,尚未形成个体工商户主动纳税、社会各个相关部门齐抓共管的征管氛围。加强个体税收征管需从强化精细化管理、严格考核制度、惩戒税收违法行为等方面加大力度,改善个体税收管理。