改革十年来,我国的个体经济、私营经济得到了空前发展。个体和私营经济在一定范围内的存在与发展,对我国社会经济的发展,方便人民生活,扩大劳动就业起了积极作用。但是由于对它们的管理(行政的、经济的、法律的)未能及时跟上,偷税漏税现象严重,也带来了一系列新的问题,在一定程度上对社会的稳定产生了不良影响。因此,对个体经济和私营经济进一步加强管理,特别是加强税收方面的管理已成为当务之急。 Ten years of reform, China’s individual economy and the private economy have enjoyed unprecedented growth. The existence and development of individuals and the private economy within a certain range have played an active role in the social and economic development of our country, in facilitating people’s lives and in expanding employment. However, due to the failure of their management (administrative, economic and legal) to keep up with the tax evasion, tax evasion and tax evasion are serious and bring about a series of new problems, which to a certain extent have adversely affected social stability. Therefore, it is imperative to further strengthen the management of the private economy and the private economy, especially the tax administration.