由于个体工商户经营零星、分散,数量多,而且营业额确定难,造成税收征管面临巨大挑战。尽管国家对于个体工商户专门制定了《个体工商户税收定期定额征收管理办法》,但仍存在诸多问题。我主要从纳税人(个体工商户)和税务机关两个角度以及对个体工商户分级的考虑,对个体工商户的税收征管进行阐述。 Owing to the sporadic, scattered and numerous operations of individual industrial and commercial households, as well as the difficulty in determining the turnover, tax collection and administration faces enormous challenges. Although the state has specifically formulated the Measures for the Administration of Tax Collection and Periodical Rates for Individual Industrial and Commercial Households for Individual Businesses, there are still many problems. I mainly elaborate tax collection and management of individual industrial and commercial households mainly from the perspective of taxpayers (individual industrial and commercial households) and tax authorities as well as the grading of individual industrial and commercial households.