在个体户诞生之初,地方政府为了更好地征税,针对个体商业创造了代扣代缴营业税的政策,并获得中央政府的认可与推行。但在实行了十年之后,却不得不停止这种政策。通过对个体商业代扣代缴营业税的演变过程的分析表明,在转型期的中国存在着一种重要的政策机制:地方政府与私人的互动。 In the early days of self-employed individuals, in order to better tax the local government, the policy of withholding sales tax on individual businesses was created and was approved and implemented by the central government. Ten years after its introduction, however, it was forced to stop such a policy. An analysis of the evolution of individual business tax withholding taxes shows that there is an important policy mechanism in China in transition: the interaction between local governments and private individuals.