近年来,宝安区的个体经济蓬勃发展,1996年在地税部门登记的个体工商户有3万余户,缴纳地方税收3241万元:2003年已达49341户,缴纳的地方税收迅猛增长到18410万元。新《征管法》第8条第1款规定纳税人、扣缴义务人有权向税务机关了解国家税收法律、行 In recent years, the individual economy in Bao’an District has boomed. In 1996, there were over 30,000 individual industrial and commercial households registered in the local tax department and local tax revenues of 32.41 million yuan. In 2003, it had reached 49,341 and the local tax revenue soared to 184.1 million yuan yuan. Article 8, paragraph 1, of the new “Tax Collection and Management Law” stipulates that taxpayers and withholding agents have the right to understand the tax laws and regulations of the State Taxation Administration