改革开放以来，我国个体、私营经济蓬勃发展，但对其的税收征管一直属于薄弱环节。个体、私营企业纳税人占纳税人总数的比重很大，来源于此的税收收入占全部税收收入的比重却相对较小。税务机关曾数次大规模地推行个体、私营纳税户的建账建制，以期实现对其的严密控管，但最终 Since the reform and opening up, the individual and private economy in our country have boomed, but their tax collection and administration has always been a weak link. Individuals and private enterprise taxpayers account for a large proportion of the total number of taxpayers, and the tax revenue from this source accounts for a relatively small part of the total tax revenue. On several occasions, the tax authorities have promoted the establishment of individual and private taxpayers on a large scale with a view to achieving close control over them, but eventually