由于市场经济的发展及国有企业改制工作的进一步深入，个体经济占整个国民经济的比重越来越大，个体税收征管也成了整个税收征管工作的重点。但是长期以来，围绕着个体工商业户的税收负担状况，一直存在着税务机关认为合理而个体工商业户却纷纷反映“税负过高”的现象，由此引 Owing to the development of the market economy and the further reform of the state-owned enterprises, the proportion of the individual economy in the entire national economy is growing. Individual tax collection and administration has also become the focus of the entire tax collection and administration. However, for a long period of time, the tax burden around individual industrial and commercial households has always been that the tax authorities think that individual industrial and commercial households have reflected the phenomenon of “excessive tax burden”