随着改革的深化和市场经济的发展 ,我国个体经济不断发展壮大 ,个体税收逐年增长 ,已成为新的税收增长点。但是由于个体经济户多面广 ,经营状况千差万别 ,给税收征管带来很大困难 ,税收流失比较严重。本文从完善税制入手 ,对解决个体经济税收征管问题进行了探讨。 With the deepening of reform and the development of market economy, our individual economy continues to grow and develop. Individual tax revenue has been increasing year by year, and it has become a new point of tax revenue growth. However, due to the wide range of individual economic households and the vastly different operating conditions, it has caused great difficulties in tax collection and administration and the loss of tax revenue is more serious. This article starts with perfecting the tax system and probes into how to solve the tax collection and management of individual economy.