一忌决心不大。实行建帐管理,查帐征收,是加强个体户税收征管工作的方向。每个税务干部尤其是领导同志都要充分认识到达一点,不可三心二意。二忌仓促上阵。建帐前要做好准备工作:首先要设计好帐、表格式和适用财会制度;其次要做好建帐的宣传和发动工作,以及专管员和建帐户的内培外训工作。三忌一轰而上。要求个体户建帐是一项较大的改革,开始时,要采取“摸着石头过河,走一步看一步”的办法。先要试点,取得经验,然后扩大,分批进行。 Avoid bogey. The implementation of account management, audit collection, is to strengthen the tax collection and management of self-employed work direction. Each tax cadre, especially leading comrades, must fully understand that up to one point, we should not be half-hearted. Two bogey rush into battle. Prepare the account before making preparations: First, to design a good account, table format and applicable accounting system; followed to do a good job account promotion and launch work, as well as accountable and account managers training foreign training work. Three bogey boarded. Requiring self-employed households to set up an account is a big reform. At the beginning, it is necessary to adopt a method of “walking across the river by feeling the stones and walking one step at a time.” First to pilot, gain experience, and then expand, in batches.