党的十四大进一步确定了改革开放、发展社会主义市场经济的方针。随着经济改革深化，个体经营户逐步增多，有不少人为了捞钱不择手段，侵占国家利益，偷税逃税的情况普遍存在，在一定程度上扰乱了市场，干扰了改革，影响了国家的财政收入。个体工商户偷税逃税问题的主要原因： The 14th CPC National Congress further defined the policy of reform and opening up and the development of a socialist market economy. With the deepening of economic reform, the number of self-employed households has gradually increased. Many people have taken unscrupulous measures to seize money and invade the country’s interests. Tax evasion and tax evasion are ubiquitous, disrupting the market to a certain extent, disrupting the reform and affecting the country’s fiscal revenue . The main reason for tax evasion by individual industrial and commercial households is: