随着市场经济体制改革的不断深入,我国个体私营经济得到了长足发展,正在成为国民经济的重要组成部分和经济增长点。如何正确利用税收手段促进个体私营经济的发展,对于加快社会主义市场经济发展具有现实意义。然而,税务机关在实践中发现,个体税收征管还存在一些问题,应该引起重 With the continuous deepening of the market economy system reform, the individual and private economy in our country has made great strides and is becoming an important part of the national economy and an economic growth point. How to correctly use tax means to promote the development of individual and private economy is of practical significance for accelerating the development of the socialist market economy. However, the tax authorities found in practice that there are still some problems with the tax administration of individual entities, which should lead to heavy