前言个体工商户的概念出现于20世纪80年代,是随着个体所有制经济的确立和发展而产生的。1980年12月中共中央工作会议指出:“在公有制经济占绝对优势的条件下,允许城镇个体所有制经济的发展。”~①这意味着个体经济在国民经济中的地位得到了承认,为其日后的发展奠定了基础。而后,1982年12月,全国人大五届五次会议通过的《中华人民共和国宪法》第11条规定:“在法律 Preface The concept of individual industrial and commercial households emerged in the 1980s as a result of the establishment and development of an individual-owned economy. In December 1980, the CPC Central Committee’s working conference pointed out: ”Under the condition that the public-owned economy has absolute superiority, the development of the individual-owned economy in cities and towns will be permitted.“ This means that the status of the individual economy in the national economy has been recognized as Its future development laid the foundation. Then, in December 1982, Article 11 of the Constitution of the People’s Republic of China, passed at the Fifth Session of the Fifth Plenary Session of the Fifth NPC, stipulated: ”In the law