个体税收的特点是点多、面广、税源零星分散,税收征管难度大。怎样加强和规范乡镇个体税收征管,控制税收流失,提高纳税人依法纳税的意识是税务部门面临的重要工作任务,必须引起高度重视。笔者对某县地税部门近几年乡镇个体税收征 Individual tax is characterized by more points, a wide range of sporadic sources of tax revenue, tax collection difficult. How to strengthen and standardize the tax collection and management of individual townships and towns, control the loss of tax revenue and raise taxpayers’ awareness of paying taxes in accordance with the law are the important work tasks the tax authorities are facing and must attach great importance. The author of a county tax department township tax collection in recent years