随着个体经济的不断发展,相应的税收征管工作带来了纳税户数控管难、停歇业管理难、定额核定难等三大难题。这三个方面的问题,既关系着征管质量的提高与否,又是加强征管基础、推进“三基”建设的关键,处理不好或处理不当,必然会造成国家税款大量流失。禹城市国税局结合个体经济 With the continuous development of individual economy, the corresponding tax collection and management has brought three major problems: tax control over taxpayers, difficulty in management during stoppages, difficulty in approving fixed quotas. These three issues are not only related to the improvement of the quality of collection and management, but also the key to strengthening the foundation for tax collection and promoting the “three bases” construction. Handling badly or handling improperly will inevitably result in the drastic loss of national taxes. Yu City IRS combined with the individual economy