党的十一届三中全会以来,随着党的各项方针政策的贯彻落实,个体经济有了很大发展,对活跃市场,繁荣经济,扩大就业门路,方便群众生活,促进农村商品生产发展,起到了很好的拾遗补缺作用。但是,由于对个体税收的征收管理不力,税款流失相当严重,据测算,1982年,个体税收只征收了应征税款的三 Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, with the implementation of all the party’s various guidelines and policies, there has been a great development in the individual economy, which is conducive to the active market, economic prosperity, expanding employment opportunities, facilitating the life of the masses and promoting the development of rural commodity production , Played a very good complementarity role. However, due to the poor tax collection and management of individual tax losses quite serious, according to estimates, in 1982, the individual tax only levied taxes