税务部门征税,是依据税法规定的征税对象.计税依据和税率计算征收的,那么,怎样才能准确依照征税对象,依率计征,合理征收呢?首先,要求个体工商业户必须在经营活动中如实建帐建制和正确核算,提供准确的纳税资料,把个体税收依法纳入正确的轨道上来.1996年12月在北京召开的全国税务工作会议上朱镕基副总理指出:现在偷税逃税最为严重的属个体工商户,实际纳税与应纳税之间差距 Taxation of tax departments is based on the tax object of the tax object. Tax basis and tax rates calculated levied, then, how accurately according to the tax object, according to the rate of levy, reasonable collection? First of all, requiring individual businesses must be in In the course of business activities, the establishment of a proper accounting system and the correct accounting of the taxpayers’ taxpayers have provided accurate tax information and put individual tax revenues in the right track. At the National Tax Conference held in Beijing in December 1996, Vice Premier Zhu Rongji pointed out: Tax evasion and tax evasion are the most serious now Belong to individual industrial and commercial households, the actual tax and the tax should be the gap between