关于个体税收征管范围的探讨●杨世杰韩玉德孙海经国务院批准，自去年２月１日起，国家税务总局和地方税务局职责范围进行了调整，调整后，既缴纳增值税、消费税又缴纳营业税和各种地方税的个体工商业户由两个税务机构共同管理。经过一年多时间的运行实践，笔者认为还存在... On the scope of tax collection of individual tax ● Yang Shijie Han Yude Sun Hai approved by the State Council, since February 1 last year, the State Administration of Taxation and the Local Taxation Bureau to adjust the scope of responsibility, after adjustment, both to pay value-added tax, consumption tax and business tax and pay various Local tax individual businesses are jointly administered by two tax authorities. After more than a year of running practice, I think there is still ...