问题与对策——个体税收征管再论□承玉松１９９６年，按照国办发（１９９６）４号文件精神，国税、地税系统对个体税收征管范围作了调整。从几个月的运作情况看，个体工商税收收入稳定增长。但反映出来的问题也比较突出。本文结合江苏省地税系统的实际，就此问题加以探讨... Problems and Countermeasures - Further Discussion on Tax Collection and Administration of Individual Taxes Cheng Yu-song In 1996, in accordance with the spirit of Document No. 4 (1996) of the State Council, the State Taxation and Local Taxation System adjusted the scope of individual tax collection. From a few months of operation, individual industrial and commercial tax revenue grew steadily. However, the problems reflected are also prominent. This article combined with the actual tax system in Jiangsu Province, to explore this issue ...