积极稳妥地推行个体、私营企业建帐,是规范个体税收征纳双方行为,推行依法治税进程的重要途住,也是促进个体、私营经济健康发展,创造公平、公正税收环境的必由之路。那么如何搞好个体建帐工作呢?就是要在大力宣传,使征纳双方充分认识建帐工作重要性的基础上,加强个体建帐上作的可操作性,从而达到规范建帐的目的。本文试就个体、私营 The active and steady implementation of individual and private account construction is an important way to standardize the behavior of individual tax collection and administration and to promote tax administration in accordance with the law. It is also the only way to promote the healthy development of individual and private economy and create a fair and equitable tax environment. So how do we do a good job of individual account construction? Is to vigorously promote, so that both parties to fully understand the importance of construction accounts, based on strengthening the accountability of individuals to make on the account, so as to achieve the purpose of establishing a standard account. This article on the individual, private