党的十一届三中全会以来,我国的个体经济得到了长足的发展。在个体经济发展过程中出现了一些问题,如雇工问题,收入过高、分配过分悬殊的问题,偷税漏税问题,等等,已引起社会上种种议论,有的人甚至对个体经济的政策产生怀疑。个体经济在其发展中也遇到了种种困难,比如,不合理的摊派,有关部门的刁难,购销渠道、经营场地等方面的困难等等,也限制阻碍着个体经济的进一步发展。因此,有必要对个体经济在我国现阶段存在的客观必然性、个体工商户的法律地位、个体工商户的权利义务等问题,重 Since the Third Plenary Session of the 11th CPC Central Committee, our country’s individual economy has made considerable progress. Some problems have emerged in the course of the development of the individual economy such as hiring workers, over-income, over-disparity, tax evasion and so on. All these have caused controversy in the community. Some people even have doubts about the policies of the individual economy . In the course of its development, the individual economy also encountered various difficulties, such as unreasonable apportionment, difficulties of relevant departments, difficulties in buying and selling channels, business premises, etc., which also hindered the further development of the individual economy. Therefore, it is necessary to consider the objective inevitability of the existence of the individual economy at the present stage in our country, the legal status of individual industrial and commercial households, and the rights and obligations of individual industrial and commercial households.