最近几年,全国个体工商户发展很快,如何加强管理,建立必要的核算制度,以便依法征税,已成为当前一项迫切的任务。本文拟就个体工商户如何建帐及核算问题,谈一些看法。个体工商户,一般说文化水平较低,这就要求在建帐核算时,既要满足加强统一管理的需要,又要做到简便易行。为此,必须注意解决以下几个问题: 一、制订会计法规提出统一要求个体工商户是分散的,具体情况是有差别的,但是,对于建帐核算的基本原则要求应该是统一的。因此,应当在工商户税法及其他有关法规中作出明文规定,并由各省、市、区税务或工商管理部门制发工商 In recent years, with the rapid development of individual industrial and commercial households across the country, it has become an urgent task to strengthen the management and establish the necessary accounting system so as to tax the tax according to law. This article intends to individual businesses how to account and accounting issues, to talk about some views. Individual industrial and commercial households, generally speaking, have a low level of education. This requires that accounting construction should meet the needs of strengthening unified management and be simple and easy to implement. To this end, we must pay attention to the following issues: First, the formulation of accounting regulations Uniform requirements Individual businesses are scattered, the specific situation is different, but the basic principles of account settlement accounting requirements should be unified. Therefore, the provisions of the tax law of commercial and industrial households and other relevant laws and regulations should be made in explicit terms, and the taxation or business administration departments of all provinces, municipalities and districts should issue business licenses