个体户建帐,是在“改革、开放、搞活”的形势下,加强税收征管的有效办法之一。如实记帐,正确核算,不仅是会计核算,而且也是征收管理所要达到的目的,只有达到了这一点,才能符合“依法办事,低率计征”的原则,有效地控制偷漏税,保证国家财政收入。然而,从现实来看,由于种种原因,大多数个体户目前存在着帐务不实的问题.在这种情况下,如何选择税收征收方式?笔者认为:首先必须实事求是地正确估价个体户建帐的帐务现状。实践表明,有一定文化程度的个体户,通过思想发动,集中培训和个别辅导财务知识,以及建立切实可行的征管制度等一系列工作后,一般都能建立简易帐,但存在着一个 The construction of self-employed households is an effective way to strengthen tax collection and administration under the situation of “reform, opening up and invigorating”. Accounted accounting, correct accounting, not only accounting, but also the purpose of collection and management, and only achieved this point in order to “comply with the law, low interest rates,” the principle of effective control of tax evasion to ensure that the state finance income. However, from a practical point of view, due to various reasons, most self-employed individuals currently have problems with accounting inaccuracies.In this case, how to choose a tax collection method? In my opinion, we must first of all truthfully and correctly estimate the accounts The status quo. Practice shows that individuals with a certain educational level can generally set up simple accounts after starting a series of tasks such as mobilizing ideas, mobilizing training and individual guidance on financial matters, and establishing a viable collection and management system. However, there is a