目前,随着个体私营经济的不断发展,个体私营经济税收也有了一定的增长。但因其税源零散、征管难度大,税收成本高、占总体税收比例小,在地方税的征管工作中,成为“鸡肋”税种。特别是对占有个体税收工作很 At present, with the continuous development of the individual and private economy, the revenue of the private economy has also risen to some extent. However, due to its fragmented tax sources, it is very difficult to collect and manage tax revenue, and the tax cost is high, accounting for a small proportion of the total tax revenue. Therefore, it becomes a tax-deductible item in the collection and administration of local taxes. Especially for possession of individual tax work very