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改革开放以来,个体私营经济飞速发展。到1997年河南全省个体私营经济工商税收达到10亿元,占全省工商税收的5.7％。特别是党的十五大以后,按照中央各种经济成份“共同发展”的方针,个体私营经济又迎来了新的发展阶段,国企改制和职工下岗分流,为个体私营经济发展提供了良好机遇。个体税源素有点多面广、流动分散的特点;税收征管难度大、税款漏洞多。因此,加强个体税源的研究是当前加强税收征管的一项重要任务。 根据事物运动的普遍性原理,个体税源的运动是普遍存在的,就一个地方的一个时期而言,税源在不停的增减、转移、发展、变化。在市场经济条件下,价值规律对各种经济行为具有普遍的作用,税源的运动也要追求利润最大化的目标,即税源的运动也要受到相同的力量作用,而趋向同一方向。因此,普遍的运动就
Since the reform and opening up, the private and private economy has developed rapidly. By 1997, the personal and private economy in Henan Province had reached 1 billion yuan in tax revenue, accounting for 5.7% of the province’s industrial and commercial tax revenue. Especially after the 15th CPC National Congress, in accordance with the principle of “common development” of the various economic sectors in the Central Government, the private-owned economy has usher in a new phase of development. The restructuring of state-owned enterprises and the separation of employees from work have provided a good opportunity for the development of the private and private sectors of the economy. . Individual tax sources a bit wide-ranging, mobile features scattered; tax collection difficulties, tax loopholes and more. Therefore, strengthening the study of individual tax sources is an important task of strengthening tax collection and administration at present. According to the universal principle of the movement of things, the movement of individual tax sources is ubiquitous. For a period of one place, the tax sources constantly increase, decrease, shift, develop and change. Under the condition of market economy, the law of value has a universal effect on all kinds of economic activities. The movement of tax sources also pursues the goal of maximizing profits. That is, the movement of tax sources also takes the same force and tends to the same direction. Therefore, the general movement on