如何运用税收对个体户偷漏税进行控制,是深化经济体制改革的一个重要课题。由于个体户点多面广,且交易隐蔽,流动性大,营业额不易掌握等,单靠专业力量去制止偷漏税难度很大。为解决这一难题,1988年,沈阳市沈河区开展了群众性的协税护税活动,效果很好。沈阳市及时总结了他们的经验,在全市推广并不断加以深化完善。目前,全市已建立协税护税组织3488个,形成了一支拥有36817人的协税护税队伍。今年上半年接到举报案件3452件,立案查处了2445件,补税罚款746万元。组织形式征、协、护税网络以税务主管部门为龙头,以广大人民群众为主体,以公检法为后盾,与工商、银行、 How to use taxation to control the tax evasion by self-employed individuals is an important issue for deepening the economic reform. Owing to the wide range of self-employed individuals and concealed transactions, large liquidity and difficult-to-grasp turnover, it is very difficult to rely solely on professional forces to stop the tax evasion. In order to solve this problem, in 1988, Shenhe District of Shenyang launched a mass tax-sharing campaign that worked very well. Shenyang City summed up their experience in a timely manner, to promote the city and continue to deepen and improve. At present, the city has established tax evasion organizations 3488, forming a consultative tax guarantor team with 36817 people. In the first half of this year, 3452 cases were reported, 2,445 cases were investigated and prosecuted, and a fine of 7.46 million yuan was imposed. Organizational forms of levy, association and tax protection network to tax authorities as a leader, the majority of the people as the mainstay, with public security as the backing, and industry and commerce, banking,