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根据国务院指示精神,本文就税收征管要注重个体私营企业建账建证课题,针对建账建证潮起潮落的现状、问题及原因,结合税收征管实际,试就加深对建账建证重要性和必要性的认识,寻求行之有效的对策,提出税务干部要转变思想观念,加强财务会计管理,引导督促个体私营企业增强纳税观念,以促进个体私营企业建账建证工作,实行查账征收,依法治税。
According to the instructions of the State Council, this article focuses on tax collection and management of individual private enterprises Jianzheng Jian topic, for the construction of ebb and flow of the ebb and flow of the status quo, problems and reasons, combined with the actual tax collection and management, deepen the construction of Jianzheng Jian important Sex and necessity, seek effective countermeasures, put forward tax cadres to change their ideas and concepts, strengthen financial and accounting management, guide and urge private and private enterprises to enhance tax conception, in order to promote the construction of individual and private enterprises Jianzhang card, the implementation of audit collection , According to law tax.