个人住宅装修业是伴随我国住房商品化而兴起的一个行业,然而,从各地税收征管情况看,却不尽如人意。笔者通过对湖北省某市住宅装修业税收征管情况的调查分析,发现征收该行业税收存在“三难”:一是寻找“纳税主体”难。目前的装修队伍中,各种经济类型应有尽有,个体、私营业户占到 Personal housing decoration industry is accompanied by China’s commercialization of housing and the rise of an industry, however, from all over the tax collection situation, but not satisfactory. Through the investigation and analysis of tax collection and management of residential decoration industry in a certain city in Hubei Province, the author finds that there are “three difficulties” in levying the tax in this industry: First, it is hard to find the “taxpaying party”. The current renovation team, all kinds of economic types, individual and private businesses account for