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零散税收,通常是指个体、集贸、临时经营及“三代”等税收。其特点是点多面广,税收零星分散,流动性强,征收难度大,稍纵即逝,纳税人既有生产经营的决窍,又有偷税漏税的伎俩。1988年全国税收、财务、物价大检查统计数字表明80％的个体户有程度不同的偷税漏税行为,这就为税务部门长鸣警钟。加强零散税收的管理,不但可以堵塞税收流失,而且能够调节个人收入抑制消费,本文结合征管的实践,就如何加强管理谈几点粗浅看法: 一、全面加强联合管理。根据零散税收上述特点,纳税人有外来的和本地的;有证和无证的;固定
Fragmentary taxes, usually refers to individuals, trade, temporary operations and “three generations” and other taxes. It is characterized by a wide range of points, scattered sporadic taxes, strong liquidity, the difficulty of collection, fleeting, taxpayers have the know-how of production and operation, as well as tax evasion tricks. In 1988, the statistics on the large tax, financial and price inspections in the country showed that 80% of self-employed households had different levels of tax evasion and tax evasion, which set the alarm bell for the tax department. To strengthen the management of fragmented tax revenue not only can block the loss of revenue, but also can regulate personal income to restrain consumption. This article combined with the practice of collection and management, to talk about how to strengthen the management of a few superficial views: First, to strengthen the overall management. According to the above characteristics of scattered tax, taxpayers have foreign and local; certified and undocumented; fixed