近日,国务院批转国家税务总局《关于加强个体私营经济税收征管强化查帐征收工作的意见》,对税控收款机的使用作了明确规定。《通知》指出,我国个体、私营经济对发展社会生产力、繁荣社会主义市场经济等方面起了积极作用,但也存在一些问题,尤其是经营活动无帐可查或帐册不全,财务管理混乱的现象比较普遍,偷逃国家税收的问题突出,已引起全社会的关注。为采取切实有效的措施,进一步加强对个体、私营经济的财务管理和税收征管工作,国税总局提出了五条意见。其中要求:“逐步在有固定经营场所的个体、私营经济业户中全面实行查帐征收,实现税收征管的法制化、规范化”,“从1997年4月1日起,达到一定经营 Recently, the State Council approved the Opinions of the State Administration of Taxation on Strengthening the Tax Collection and Levying of Individual Private-owned Economy and Making Use of Tax-Controlled Cash Registers. The “Circular” pointed out that the individual and private economy in our country have played a positive role in developing social productive forces and prospering the socialist market economy. However, there are still some problems, especially the non-checking of operating activities or incomplete accounting records and the chaotic financial management The phenomenon is quite common. The issue of stealing state taxes has become prominent. It has aroused the concern of the whole society. In order to take practical and effective measures to further strengthen the financial management and tax collection and management of the individual and private-owned economy, the State Administration of Taxation has put forward five opinions. Which requires: “Gradually in a fixed place of business of individuals, households in the private economy, the full implementation of audit collection, tax administration to achieve the legalization and standardization”, "from April 1, 1997 onwards, to achieve certain operations