解决个体工商业户税收征管难的有效途径——青州市地税局对个体工商业户税收实行的“分类分级征管法”刘庆斌隋国庆目前，我国个体工商业户偷税逃税现象较为普遍，而且比较严重，如何加强对个体工商业户的税收征管，尽可能地杜绝和减少偷税逃税现象的发生，是亟待解决的难... An effective way to solve the difficulties of tax collection and management of individual industrial and commercial households - Qinghai Municipal Local Taxation Bureau of the “tax classification of individual business tax collection and administration” Liu Qingbin Sui Guoqing At present, China’s individual business tax evasion tax fraud is more common, and more serious, how to strengthen Tax collection and management of individual industrial and commercial households as much as possible to eliminate and reduce the occurrence of tax evasion tax evasion is the urgent solution ...