《个人独资企业法》从2000年1月1日起正式生效了，这在一定程度上激发了民间投资的积极性。但个体独资企业的税收征管也成为摆在税务机关面前的一个难题。由于没有注册资金的限制，个人独资企业开业后的经营状况是不确定的，规模可大可小。所以，税务机关一般根据投资人出资金 The Law on Personal Welfare Enterprises came into effect on January 1, 2000, which to a certain extent stimulated the enthusiasm of private investment. However, the tax collection and management of individual-owned enterprises has also become a problem facing the tax authorities. Since there is no limit on the registered capital, the operating conditions of the sole proprietorship enterprises after the opening are uncertain and the scale may be large or small. Therefore, the tax authorities generally based on investors out of funds