最近,郑州市中原区地税局在对辖区近30家个体行医业户进行专项调查时发现,个体行医行业普遍存在着纳税意识差,偷税现象比较严重。虽然这几年税务机关加大了宣传和管理力度,但效果仍然不是很理想。主要原因一是个体行医大多集中在城乡结合部,规模小、流动性强,业主纳税意识差。二是绝大多数个体行医人员属于无照经营,打着社区经营的牌子,不按时办理各种手续。三是个体行医者提供的医疗服务,按照国家政策规定免征营业税,只缴纳个人所得税,税源小,征收难度大,不便于管理。 针对上述情况,应从三个方面加强协税护税管理。一是要把协税护税的领导机制建设好。各级地方政府领导和村级组织要作为本辖区的第一管理人, Recently, the Zhongyuan District Local Taxation Bureau of Zhengzhou Municipality, when conducting a special investigation of nearly 30 individual medical practitioners in the area, found that there is a widespread sense of tax awareness and tax evasion in the individual practice industry. Although the tax authorities have stepped up publicity and management over the past few years, the effect is still not very satisfactory. The main reason is that most individuals practice medicine mostly concentrated in the urban-rural areas, small in size and strong in liquidity, and the owners have poor tax awareness. Second, the vast majority of individual practitioners belong to the business without a license, the name of community management, not on time for all kinds of formalities. Third, medical services provided by individual practitioners are exempt from business tax in accordance with the state policies and regulations. Only individual income tax is paid, and the source of tax is small. Therefore, the collection is difficult and inconvenient to manage. In view of the above situation, tax administration should be strengthened in three aspects. First, we must establish a good leadership mechanism for tax collection and tax collection. Local government leaders at all levels and village-level organizations as the first manager of this area,