我国个体工商户税收征管问题及对策思考

论文总字数：15279字

摘 要

我国的个体工商户诞生于80年代初，具有着庞大的数量、广泛的经营面、税源种类少但是涉及人员广泛等特点，在整个税收体系中居于特殊地位。固然它涉及的纳税人众多，但入库的税款占整个税收的比例却很小，因而存在着征管手段落伍、偷税漏管征象严重、征纳双方矛盾凸显等问题。实践部门对于个体工商户的税收问题一直非常关注，然而学术界对于此领域理论的探究却是少之又少，并且学者通常由于缺少对于个体工商户征管实践经历，因此很难对于此类问题展开深层次、系统的探究与解读。而税务机关特别是基层税务机关因为缺少理论层面的科学指导，各类改革举措通常仅仅流于表面。本文旨在联系实际和理论思考，从对我国个体工商户中纳税人存在纳税意识淡薄、申报不规范以及税收征管员管理不规范、工作执行时态度不端正等，多角度、内外联系分析问题存在的深层次原因。

本文主要分为下五章节内容。第一章节主要阐述选题背景和意义。第二章节为文献综述，主要分析国内外研究综述等。第三章节为个体工商户税收征管的基本含义和基础理论。第四章节总结了我国个体税收征管的近况、主要经历和存在的问题。第五章节在前面几部分的基础上提出管理个体工商户税收征管问题的可行对策。

关键词：个体工商户；税收征管；近况；对策

Problems and Countermeasures of Tax Collection and Management of Individual industrial and Commercial Households in China

Abstract

China"s individual industrial and commercial households was born in the early 80s, with a large number of operating a wide range of small tax revenue, but involves a large number of personnel and other characteristics, in the entire tax system in a special position. Although it involves many taxpayers, but storage taxes accounted for the entire tax ratio is very small, so there is a problem of tax collection means backward, drain pipe phenomenon serious, the contradiction between the two sides. The practice of tax department of individual industrial and commercial households concern has never stopped, but the academic circles of the individual industrial and commercial households tax theory is relatively scarce, and scholars often because of the lack of individual industrial and commercial households collection experience, difficult to carry out deep research and interpretation, detailed and comprehensive collection of individual problems. The tax department, especially the grass-roots tax department because of the lack of in-depth theoretical guidance, a variety of reform measures tend to surface. This paper aims to combine the experience and theoretical thinking, from the taxpayers in our country individual industrial and commercial households in the existence of tax consciousness, reporting standard and the tax management is not standardized, the execution of the work attitude is misconduct, multi angle, and combined with the analysis of problems of deep-seated reasons.

This paper is divided into the following four parts. The first part mainly introduces the background and significance of the topic, research review at home and abroad. The second part is the basic concept and basic theory of tax collection and management of individual industrial and commercial households. The third part summarizes the current situation, main experience and existing problems of the individual tax collection and administration in china. The fourth part puts forward some feasible countermeasures to solve the problems of tax collection and management of individual industrial and commercial households.

Keywords: individual businesses; tax collection and management; Present situation; countermeasure

目 录

摘 要 I

Abstract II

目 录 III

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 1

1.4 论文框架 1

第二章 我国个体工商户税收征管的文献综述 2

2.1 国内研究近况 2

2.2 国外研究综述 3

2.3 总结 3

第三章 个体工商户税收征管的基本含义与理论 4

3.1 个体工商户 4

3.1.1 个体工商户的含义 4

3.1.2 个体工商户的特点 4

3.2 税收征管制度 4

3.2.1 税收征管制度的含义 4

3.2.2 税收征管制度的模式 5

第四章 我国个体工商户税收征管近况分析 6

4.1 我国个体工商户税收征管成长近况 6

4.2 我国个体工商户税收征管存在的问题 6

4.2.1 个体商户数目极大，掌控不易 6

4.2.2 纳税定额难以确认 6

4.2.3 纳税申报难规范 6

4.2.4 纳税情况难检查 7

4.2.5 使用发票难管理 7

4.2.6 税收管理员有畏惧情绪 7

第五章 个体工商户税收征管问题的对策思考 8

5.1 宣传与管理并重，加强纳税意识 8

5.2 健全征管制度，促进规范管理 8

5.3 加强发票管理，严格把好关口 8

五是加大对个体工商户名义名义打击普通工商户的力度。 9

5.4 联系征管实际，完善按期定额办法 9

5.5 加强部门协作，共同管理 9

5.6 加强业务培训，力求提高税收管理员的综合素质 9

结 论 10

致 谢 11

参考文献（References） 12

第一章 绪 论

1.1 研究背景

自改革开放之后，市场经济迅猛发展，个体经济亦呈现出快速的上升趋势。在整个社会的商品经济中占有相当的比例。根据国家工商行政管理总局2016年3月底统计数据显示，全国个体工商户接近5503.4万户，私营企业1991.5万户，农民专业合作社159.7万户，个私从业人员达2.87亿人。

当前，在我国税收征管体系中，伴随个体经济税源的持续上升，个体税收征管的特征愈加突出。营业网点多、税源小、范围广、流动性突出、图书等特征，对于税务部门的监管带来很大困难。在管理办法上，对个体工商户征税主要有查账征收和定额征收两种方式，但主要还是以传统的定期定额管理方式为主，人为因素影响大，管理随意性较强，监控方式单一。虽然与其他经济体相比，个体税收总量的比重较低，然而在现实中一直是非常让税务部门头疼的问题。

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