个体私营业户为何对建帐说﹃拜拜﹄□张新华张军华个体税收的征收管理一直是社会议论的焦点，也是税收征管的难点。据不完全统计，我国目前有９５％以上的个体工商户，５０％以上的私营企业采用定期定额的征税方式，查帐征收户少，定额征收户多。经营户无帐可查，实际经营... Why Individuals and Private Openers Say Goodbye to Account Zhang Xun Zhang Xinhua Zhang Junhua The collection and management of individual tax has always been the focus of social discussions and the difficulty of tax collection and administration. According to incomplete statistics, at present, over 95% of individual industrial and commercial households and over 50% of private-owned enterprises adopt the tax collection method with regular quotas, and there are few accounts collected and few households are registered. Business households accountable, actual business ...