改革开放以来，个体、私营经济得到蓬勃发展，上缴税金在税收总量中所占比重逐年增加、伴随这种形势发展，如何抓好个体、私营业户税款征收工作，防止税款流失成为新时期税收征管的重要课题。一、当前个体、私营业户存在的纳税问题。互、纳税意识普遍谈博。在实际征管工作中， Since the reform and opening up, the individual and private economy have been booming. The proportion of tax paid in the total tax revenue has been increasing year by year. With the development of this situation, how to do a good job in tax collection of individual and private households and prevent tax losses from becoming new Period of tax collection and management of an important issue. First, the current individual, private business tax problems exist. Mutual and tax awareness generally talked about Bo. In the actual collection and management work,