实行征管改革，个体、私营业户将逐步缩小“双定”征收，查帐征收已是个体私营企业税款征收的发展方向，就此谈笔者一点粗浅看法。一、查帐征收面临的问题和困难１、在实行查帐征收中，缺乏刚性。现在对个体、私营经济实行查帐征收管理只是税务机关作为一种先进管理方法和措施? The implementation of the reform of collection and administration, individual and private households will gradually reduce the “double set” collection, accounting collection has been the development of tax levied by private enterprises, to talk about my point of view. First, the problems faced by the collection of accounting problems and difficulties 1, the implementation of audit collection, the lack of rigidity. Now, the tax collection and administration of individual and private-owned economy is only a tax administration as an advanced management method and measure?