改革开放以来,我国个体私营经济发展迅速,个私企业的工业产值占全社会工业总产值的比重逐年上升,其从业人员和向国家缴纳的税收不断增长。武汉市1999年底仅私营企业就达19000户,且有增速发展的趋势。加强个体私营企业的税收管理日益突出,从几起案例看,个私企业税收征管中存在的带普遍性问题有待加大征管力度。 案例一:某私营企业主要从事钢材经营,年销售额为 Since the reform and opening up, the individual and private economy in our country has been developing rapidly. The proportion of the industrial output value of private enterprises in the total industrial output value of the whole society has been on the rise year by year. The tax paid by its practitioners and the state is constantly increasing. At the end of 1999, only private-owned enterprises in Wuhan reached 19,000 and there was a trend of growth. To strengthen the tax management of individual and private enterprises has become increasingly prominent. From a few cases, the problems of universality with tax collection and management in private and private enterprises need to be strengthened. Case 1: A private enterprise mainly engaged in steel business, annual sales