近日，一位基层分局局长在向笔者介绍该分局对个体工商业户征管情况时，其中一个细节引起了笔者的注意。　　今年以来，该分局在个体工商业户税收征管中，致力于如何解决停歇业户管理难的问题。他们在个体户停业申报这个环节除了按规定程序执行外，还增加了让申请户经营场所 Recently, a grassroots branch director introduced to the author of the branch of the individual business and business management, one of the details caused the author’s attention. This year, the branch in the tax collection and management of individual industrial and commercial households, dedicated to how to solve the problem of stopping the management of difficult households. They are in the self-employed business owners to declare this part of the process in addition to the required procedures, but also to increase the application for business premises