税制改革以来 ,基本上建立了“以纳税申报和优化服务为基础 ,以计算机网络为依托 ,集中征收、重点稽查”的新的征管模式 ,形成了与市场经济相适应的税制结构。然而在其运行过程中 ,却难免遇到许多实际问题 ,直接影响地税系统对个体交叉管户的管理。由于个体工商业户具有点多、? Since the tax system reform, a new collection and management model of “tax collection and optimization services based on computer networks, centralized collection and key inspection” has basically been established, forming a tax structure compatible with the market economy. However, in the course of its operation, it is inevitable to encounter many practical problems, which directly affect the management of individual taxation management system. As a result of individual industrial and commercial households have more,?