个体税收征管问题及对策思考（Problems and Countermeasures of individual tax collection and management）.docVIP

个体税收征管问题及对策思考（Problems and Countermeasures of individual tax collection and management） 11, the individual tax collection and management development target is not clear, tax collection and management measures scattered and disorderly, individual tax collection and management level is difficult to improve. Due to insufficient attention, the tax authorities at all levels of the individual tax system, the lack of comprehensive and long-term planning, collection development goals are not clear, not to take the tax law, the tax collection stipulated in the law means, but take how much, how much is the short-term tax administration behavior. First, tax publicity, collection, management and inspection are separated, and there is a lack of organic connection between them. The two is the face of different categories and different characteristics of the individual industrial and commercial households, collection method and the method is simple, single, lack of strength. Three, the order of tax payment is rectified and standardized, but the individual tax collection and management falls into a vicious circle of chaos - rectification - re - Chaos - re rectification. 12, the tax assessment system is not scientific and practical, and the quality of individual tax collection and management is difficult to improve. Two, the current individual tax collection and management of existing problems analysis 1, the development of individual economy is underestimated, and the importance of individual tax is not enough. Based on the traditional ideology of planned economy, the tax authorities at all levels of the individual economic status of the long-term stay in the living add status of the socialist economy, by the comparison of the effects of organization income as center the guiding ideology of the various economic sectors and the tax collection ratio of input and output, the tax authorities at all levels of the individual tax did not receive due attention, in the allocation of human,