随着我国所有制经济结构的调整，个体、私营经济作为社会主义市场经济重要组成部分而得到迅猛发展．个体、私营户所交纳的税款在国家税收中占有的份额越来越大，有的地方已经是三分天下有其一。然而，个体纳税人不注重保管完税凭证的现象却非常突出．在日常的税收检查中，当税 With the adjustment of the economic structure of our own ownership, the individual and private economy have enjoyed rapid development as an important part of the socialist market economy. Taxes paid by individuals and private households occupy more and more shares in state taxes, and in some places they are already one-third of the world’s total. However, individual taxpayers do not pay attention to the custody of the tax receipts phenomenon is very prominent. In the daily tax inspection, when the tax