(一)零散税收是指对个体、集贸、私营企业和外来经营者、临时经营者税收的总称。其特点是:点多面广,税源零星分散,征收管理难度大。在社会主义市场经济的新形势下,由于一些政策法规不配套、不完善,致使不少人耍手腕,逃避管理,偷税漏税,造成国家财政收入流失。主要表现在以下三个方面:一、从经营者方面来看1、拉挂靠单位或企业,找保护伞偷税。一些原来从事个体经营或私营企业的业主,为了捞得更多的利益,纷纷找到居委会、街道办事处、国有或集体企业,打着上述单位的牌子从事个体经营。而这些企业或部门在收取一部分管理费或租赁费用后,为个体经营者办理营业执照、税务登记、提供银行帐号和发票,既不派人管经营,又不派人管财务,致使应该缴纳的国家税款都未缴纳,损了国家,肥了个人。 (A) scattered tax refers to the individual, trade, private enterprises and foreign operators, temporary operators tax collectively. Its characteristics are: a wide range of points, sporadic scattered tax sources, collection management difficult. Under the new situation of socialist market economy, some policies and regulations are not perfect and imperfect, resulting in many people playing their tricks, evaded management and tax evasion and tax evasion, resulting in the loss of state revenue. Mainly in the following three aspects: First, from the operator point of view 1, pull by the unit or business, looking for umbrella tax evasion. Some owners who were formerly self-employed or private-owned enterprises have found neighborhoods, subdistrict offices, state-owned or collectively-owned enterprises in order to obtain more profits, and are engaged in self-employed businesses under the banner of the above units. These enterprises or departments charge part of the management fee or rental fee, for individual operators handle business licenses, tax registration, providing bank accounts and invoices, neither to send people management, not to send people in charge of financial management, resulting in what should be paid National taxes are not paid, damage the country, fat individuals.