一、问题的提出随着改革开放的深入和社会主义市场经济的不断发展,个体经济作为公有制经济的一种补充,已成为一个涉及社会经济生活各个方面的重要成份,在国民经济中有着重要的地位,个体税收也呈逐年增长趋势,特别是个体工商户个人所得税在工商税收中的比重日益提高.然而,长期以来,我们对个体工商户征收所得税时,一直采用以随征率形 I. Issues Raised With the deepening of the reform and opening up as well as the continuous development of the socialist market economy, as a supplement to the public-owned economy, the individual economy has become an important component in all aspects of social and economic life and has an important However, for a long time, when we charge income tax on individual industrial and commercial households, we have always adopted the principle of "