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改革开放以来,个体工商业户的经营作为国营、集体企业的补充,在一定程度上活跃了市场经济,方便了人民生活,应予肯定。但是,他们在经营过程中也存在种种弊端,除偷漏税收外,大量资金体外循环,现金交易也是弊端之一,这既违反了现金管理规定,也不利于工商、税务部门的监控与管理。一、资金没有通过金融单位,违背了《现金管理暂行办法》的规定,使货币不能回笼,增加了货币发行量的压力。为了避免大量使用现金交易,个体户应将平时的营业收入存入开户行。进货时,可分别不同情况采取银行汇票,银行本票、支票、汇兑结算等办
Since the reform and opening up, the operation of individual industrial and commercial households has supplemented the state-owned and collectively-owned enterprises, and has, to some extent, been active in the market economy, which has facilitated people’s lives and should be affirmed. However, there are various drawbacks in the course of their operations. In addition to tax evasion, a large amount of capital extracorporeal circulation and cash transactions are also one of the drawbacks, which is in violation of the cash management regulations, but also unfavorable to the monitoring and management of the industrial and commercial, taxation departments. 1. The funds did not pass through financial institutions and violated the provisions of the “Interim Measures for the Administration of Cash” so that the currencies could not be returned and the pressure on the currency circulation was increased. In order to avoid heavy use of cash transactions, the self-employed should deposit the ordinary business income into the depositary bank. When purchasing goods, bank drafts, bank drafts, cheques, exchange settlements, etc.