论新形势下个体税收的征管工作□马辉１９９６年１月２４日，国务院办公厅批转了国家税务总局《关于调整国家税务局、地方税务局税收征管范围意见的通知》，从１９９６年２月１日起，按照收入归属的原则对个体税收的征管范围进行了重新调整，基本上适应了分税制财政体制改... On January 24, 1996, the General Office of the State Council approved the Circular of the State Administration of Taxation on Adjusting the Scope of Tax Collection and Administration of the State Administration of Taxation and the Local Taxation Bureau, starting from January 1996 On the 1st of January, according to the principle of income ownership, the scope of tax collection and administration of individual tax has been readjusted and is basically adapted to the tax-sharing fiscal system ...