个体私营经济是整个国民经济体系的重要组成部分,它的发展与否直接关系到我国市场经济的发展进程。正确认识和探讨如何利用税收手段促进个体私营经济的发展,对于加快社会主义市场经济发展具有现实意义。个体私营经济应该在社会主义市场经济中发挥重要作用。保持、支持和发展个体私营经济,应该成为地方税 The private-owned economy is an important part of the entire national economy. Its development or not has a direct bearing on the development of the market economy in our country. To correctly understand and explore how to use tax means to promote the development of individual and private economy is of practical significance for accelerating the development of the socialist market economy. The private economy should play an important role in the socialist market economy. Maintaining, supporting and developing the private economy should become a local tax