把握一般管与重点查的关系搞好个体税收征管□肖爱国近年来，个体经济蓬勃发展，一方面为税收的稳步增长注入了新的源泉，另一方面也给个体税收征管带来了一些新情况、新矛盾和新问题。笔者以为，要使个体税收征管工作跟上并适应这一不断变化的新形势，根本的出路在于深化... Grasping the Relationship between General and Key Investigations Doing a Good Job in Tax Collection and Administration □ Xiao Aiguo In recent years, with the vigorous development of individual economy, on the one hand, new sources of revenue have been injected into the steady growth of tax revenues. On the other hand, Situations, new contradictions and new problems. The author believes that in order to keep up with individual tax collection work and adapt to this ever-changing new situation, the fundamental way out lies in deepening ...