目前对个体户的征管形式,一般都是按街道、地段划片统管,其优点是发挥了管户地域集中,便于管理的优势;不利的是专管员所管各种行业纳税户的经营方式方法各有特点,为征管增加了诸多困难和麻烦。因此,对征管形式进行适当调整和改革是十分必要的。我们认为,实行分行业征管和划片征管相结合是强化对个体户税收征管的有效方式。一、“利”1.有利于准确地掌握政策尺度,避免执行政策中的差错。由于各种行业的税率、法规、负税比不尽相同,专管员难以全面掌握,按现行征管方式,专管员在实际操作中极易“串户”,出现错用税率、法规等问题。在当前税务干部新手多,业务素 At present, the forms of collection and management of self-employed households are generally dominated by streets and sections and their advantages are that they have the advantage of being centralized in geographical areas and facilitating management. The disadvantage is that the management methods of taxpayers in various industries administered by the specialists There are characteristics, for the collection and management has increased a lot of difficulties and troubles. Therefore, it is necessary to make appropriate adjustments and reforms in the form of tax collection. In our opinion, the combination of sub-sector management and scribing management is an effective way to strengthen tax collection and management over self-employed households. First, the “benefit” 1. Is conducive to accurately grasp the policy criteria to avoid the implementation of the policy errors. Due to the different tax rates, regulations and negative tax ratios in various industries, it is difficult for the specialists to fully grasp the problems. According to the current collection and management methods, the specialists are extremely vulnerable to “serializing” problems in their operations. Problems such as misuse of tax rates and laws and regulations arise . Novice tax cadres in the current multi-business prime