江西省鄱阳县国家税务局对个体税收实行分行业、分规模管理,取得了成效。一是实施“三级巡查”。严格个体新开业、停歇业以及注销户、失踪户认定。对个体新开业、停歇业实行“三级巡查”制度,税收管理员每月实地巡查辖区不少于一次,对停歇业户进行跟踪监管,登记跟踪检查情况表,发现假停暂停业或提前复业未报告的,书面责令限改, Poyang County, Jiangxi Province, the State Administration of Taxation on the implementation of individual tax sub-sectors, sub-scale management, and achieved success. First, the implementation of “three inspections.” Strict individual newly opened, stop business and the cancellation of households, missing families identified. The newly opened individual business, the suspension of the implementation of “three inspection ” system, the tax administrator on-site inspection of the area every month, not less than once, to monitor the closure of business owners, registration tracking inspection table, found suspended leave suspended or Not reported in advance of the resumption of business, written order shall be changed,