个体税收管理历来是税务机关比较棘手的一项工作,也是税收征管的薄弱环节。近几年来,个体税收收入不断增长,但从新征管模式运行情况看,忽视管理仍然是个体税收征管的一个突出问题。存在的主要同:题是:1.过高地估计了个体工商业户的纳税意识,个体税收征管改革跨步过大,超越了实际的纳税水平。在实行集中征收、重点稽查的情况下,想通过强化稽查来促使个体户自觉申报纳税,管理人员坐等征税,对未按 Individual tax administration has always been a more troublesome task for tax authorities, but also a weak link in tax administration. In recent years, the tax revenue of individuals has been on the rise. However, judging from the operation of the new tax collection system, neglect of management is still a prominent issue of tax collection and management by individuals. The main existing problems are as follows: 1. To overestimate the tax awareness of individual industrial and commercial households, the reform of tax collection and administration in individual enterprises has stepped up too far beyond the actual level of tax payment. In the implementation of centralized collection, the key case of inspection, want to strengthen the audit to promote self-declared taxpayers self-consciously, managers wait for taxation, not on the