加强个体工商业纳税户的征管工作,监督他们按照核定的应纳税额和纳税期限,及时足额地交纳税款,是税务部门一项重要工作。去年以来,各地税务部门大力加强了对个体工商业户的征收管理工作,他们应纳的税款基本上能及时征收入库。但是还有少数业户没有按照税法的规定纳税,拖欠了国家税款。对于这些业户,我们必须采取有效措 It is an important work of the taxation department to step up the collection and management of individual industrial and commercial taxpayers and to supervise their timely and full payment of tax in full and on time according to the tax payable and the tax period as approved. Since last year, all local taxation departments have vigorously stepped up the collection and management of individual industrial and commercial households, and their tax payable can be basically collected in time. However, a few households did not pay tax in accordance with the provisions of tax laws and defaulted on state taxes. For these businesses, we must take effective measures