个体私营企业税收管理是税收征管体系的重要组成部分。随着新税制的颁布实施，个体私营企业经营管理、结算方式、纳税环节等方面都将发生一些变化。因此，在现阶段如何加强个体私营企业税收管理，使税制改革尽快与个体私营企业发展相适应，这无疑是当前亟待解决和值得探讨的重 Tax management of individual and private enterprises is an important part of the tax collection and management system. With the promulgation and implementation of the new taxation system, some changes will take place in the management, settlement methods, and taxation aspects of individual and private enterprises. Therefore, at the current stage, how to strengthen the tax administration of individual and private enterprises so that the tax reform can be adapted to the development of individual and private enterprises as soon as possible is undoubtedly the most urgent and worthy of discussion.