1997年3月，国务院批转了《国家税务总局关于加强个体私营经济税收征管强化查帐征收的意见》。从我省目前的情况看，各地采取了一些措施，取得了一定进展。但是，按国务院要求，步子还不大。笔者就如何做好这项工作谈点不成熟的意见。一、加强引导、认清个体私营经济建帐的必要 In March 1997, the State Council approved the “Opinions of the State Administration of Taxation on Strengthening the Levy and Collection of Taxes on Private and Private-owned Enterprises”. Judging from the current situation in our province, some measures have been taken in various places and some progress has been made. However, according to the requirements of the State Council, the pace is not big. The author on how to do this work talk immature opinions. First, to strengthen guidance and recognize the need for individual private economic account