社会主义市场经济的培育与发展，离不开集体、个体、私营经济成份的存在。但是对于个体、私营经济在发展过程中，税收征管如何跟上，而且与其经济的发展相适应，已成为目前税收征管改革的一个重要环节。国家税务总局不久前发布的《个体工商业户建帐管理暂行办法》和《个体工商? The cultivation and development of the socialist market economy can not be separated from the existence of the collective, individual and private-owned sectors. However, for the individual and the private economy in the process of development, how to keep tax collection and management in line with their economic development has become an important link in the present tax collection and administration reform. Not long ago released by the State Administration of Taxation, “Interim Measures for the Construction and Management of Individual Business Households” and "Individual Business?