个体业户作为社会主义经济的必要补充，在解决就业、方便人民群众生活、保持社会稳定等方面都发挥着积极作用．个体业户不断增多，给税收征收管理工作带来了新的课题．《中华人民共和国税收征收管理法》规定，从事生产、经营的纳税人应当自领取营业执照之B起十五日内设置帐簿， As a necessary complement to the socialist economy, individual industrial households have played an active role in solving the problems of employment, facilitating the life of the people and maintaining social stability. The increasing number of individual employers has brought new issues to tax collection and management work. The Law of the People’s Republic of China on the Administration of Tax Collection stipulates that a taxpayer engaged in production or business operations shall set up an account book within 15 days of receiving a business license from B,