随着征管改革的进一步深化,个体税收征管普遍使用了微机,征管水平、征管质量有了一定程度的提高。但个体税收管理仍然存在着许多问题,特别是城乡结合部和农村的零散税收管理仍然是一个薄弱环节。 一、当前个体经营的方式及特点 个体经营特别是零散经营方式很多,概括起来主要有以下几种类型: 1.家庭经营型。股份、合伙经营因资金、项目、场地 With the further deepening of the collection and administration reform, individual tax collection and administration generally use the microcomputer, the level of collection and management, quality of collection has been improved to some extent. However, there still exist many problems in the administration of individual tax revenue. In particular, the management of scattered taxes in urban-rural areas and rural areas is still a weak link. First, the current mode and characteristics of self-employed Individual management, especially fragmented a lot of business, summed up the following types: 1 family-run type. Shares, partnerships due to funding, projects, venues