个体税收征管历来是税收工作中的一个难点。尽管这几年有所加强,但在一些观念认识、政策法规和操作方法等方面,仍存在许多问题。笔者认为,当前有必要重新认识和深刻反思个体经济和个体税收,推进个体税收的税制改革和征管改革,促进个体私营经济的健康发展. 一、重新评价个体税收的征管工作 1、个体税收偷漏现象普遍而严重,但应当作深入分析。经过多年来的个体税收清理整顿和专项检查,个体私营企业偷税、漏税、抗税的违法行为得到了充分暴露,从面上看是很普遍的,从个别典型或恶性案件上看,是相当严重的。多数地方公布的偷漏户达百分之百,有的偷漏税额高达几万,甚至几十万上百万。这说明我们在个体税收征管,以法治税,宣传税收法规等方面做得很不够。但也不可因此把个体经济看得一无是处。应当看到,造成个体税收偷漏的原因是多方面的,个别人利欲熏心,无视税法,挖空心思,偷税漏税;而多数人则是由于不懂法,不会核算 Individual tax collection has always been a tax work difficult. In spite of some improvements in recent years, many problems still exist in some concepts, policies, laws and regulations and operational methods. The author believes that it is necessary to re-understand and profoundly reflect the individual economy and individual tax revenue, promote tax reform and collection reform of individual tax revenue, and promote the healthy development of individual and private economy.One, to reevaluate the tax collection and management of individual tax 1, the individual tax revenue leakage The phenomenon is widespread and serious, but should be analyzed in depth. After many years of individual taxation, rectification and special inspection, the individual and private enterprises evade tax evasion, tax evasion, and tax evasion, which have been exposed in a very broad manner. It is quite common on the surface that it is rather serious in some typical or vicious cases . In most places, 100% of the number of stolen goods have been released, and some have risked tens of thousands of the tax amount or even hundreds of thousands of millions. This shows that we are not enough for individual tax collection, tax administration, promotion of tax laws and regulations. However, we can not see the individual economy without any result. It should be noted that there are many reasons for the individual’s tax evasion. Individuals are blinded by the law, ignoring the tax laws, trying hard to evade tax evasion and tax evasion. Most people fail to understand the law and will not count them